高低点法

使用最高和最低活动数据点将混合成本分离为固定和可变成分 — 快速估计成本行为。

High activity (units)

High activity cost

Low activity (units)

Low activity cost

Variable cost per unit$0.00

Fixed cost$0.00

Cost function—

Variable cost per unit

$ 0.00

Fixed cost: $0.00

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