Examlex
What is the PRAM methodology and what are its salient features?
High-Low Method
A technique that uses the highest and lowest total costs as a basis for estimating the variable cost per unit and the fixed cost component of a mixed cost.
High-Low Method
A technique used in managerial accounting to estimate fixed and variable costs based on the highest and lowest levels of activity.
Variable Utilities Cost
The portion of utility expenses that varies with the level of business activity or production volume.
High-Low Method
A technique in cost accounting to estimate fixed and variable costs based on the highest and lowest levels of activity.
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