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High-Low Method: Learn How to Estimate Fixed & Variable Costs

The cost accounting technique of the high-low method is used to split the variable and current portion of long term debt fixed costs. The mathematical expression for the high-low method takes the highest and lowest activity levels from an accounting period. The activity levels are then apportioned against the highest and lowest number of units …

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Cognitive Dissonance: Definition and Examples

Shifting either your belief or your behavior will help you find balance and reduce the tension, Leikam says. “Something has to give — either the belief system or the action,” Johnson says. cognitive dissonance addiction can happen to anyone, and most cases resolve on their own. Discussing discrepant behavior Festinger’s theory explained the conflict in the cult …

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