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High-Low Method
释义
High-Low Method
Encyclopedia
管理学
制造成本法
释
High-Low Method
高低点法
通过使用某一时期业务量最高时点和最低时点的总成本进行运算,求得该时期变动成本与固定成本,进而确定成本函数的方法。是确定成本函数的一种简便方法。
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