Archive | Cost Concepts

Methods for the Segregation of Semi-Variable Costs (With Formula)

This article throws light upon the top seven methods for segregation of semi-variable costs. The methods are: 1. Comparison 2. High and Low Points 3. Equation 4. Average 5. Graphic (Scatter Diagram) 6. Least Squares 7. Analytical Approach. Segregation of Semi-Variable Costs: Method # 1. Comparison: Under this method, the quantum of output at two […]

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