High-low Method
High-low method is a simple technique used to estimate fixed and variable cost components from past data. It compares total costs at the highest and lowest activity levels. While easy to apply, it can be inaccurate if the data points used are outliers or unrepresentative.
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Human Resource Accounting
Human resource accounting measures and reports the value of employees as organizational assets. It involves quantifying costs related to recruitment,…
Hybrid Security
A hybrid security combines features of both debt and equity instruments, such as convertible bonds or preference shares. It offers…
Hedging
Hedging is a financial strategy used to reduce or offset potential losses from market fluctuations. Businesses use instruments like forward…
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