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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Hedging
Hedging is a financial strategy used to reduce or offset potential losses from market fluctuations. Businesses use instruments like forward…
Horizontal Analysis
Horizontal analysis compares financial data over multiple accounting periods to identify trends and growth patterns. It helps analysts and management…
Hybrid Accounting
Hybrid accounting combines elements of both cash and accrual accounting methods. Under this system, some transactions like revenues are recorded…
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