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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Head Office Account
An accounting record used in branch accounting to track transactions between the branch and the head office. It reflects capital…
Hurdle Rate
Hurdle rate is the minimum return a company expects on an investment or project to justify the risk. It’s often…
Holding Company
Holding company is a business entity that owns controlling interest in other companies (subsidiaries) but doesn’t typically produce goods or…
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