Get the latest news and market analysis from our in-house experts. Unlike variable cost which is subject to change depending on volume of a product or service provided, fixed costs are those which do ...

The high-low method is used in cost accounting to estimate fixed and variable costs based on a business's highest and lowest levels of activity. By focusing on these extremes, the high-low method ...

The most misunderstood calculation I find among motor carriers is “break-even revenue,” a point where revenue covers expenses and that’s it— you don’t lose any money but you don’t make any money ...