METHOD OF SEGREGATING SEMI VARIABLE COST

5 steps of separating semi-variable cost using the scatter graph technique

A scatter graph technique is the method of separating semi-variable costs into fixed and variable elements. This method is also known as the regression line method. This method is based on past data, but it takes into account all data as compared to the high low method which considers only the highest and lowest items in the given data. This … Read the rest