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 ...

In accounting and business, the breakeven point (BEP) is the production level at which total revenues equal total expenses.

Last month, we discussed how you could get better control of the equipment you own and rent. This month, we’re going a step further by offering up a couple of ways to collect and analyze the data.

When calculating cost of production, some figures are “easier to find,” while others are “harder to calculate.” Variable costs tend to be simpler, though some may require reviewing 2025 records. Fixed ...