What is High Low Method | How to use High Low Method | High Low Method Example | ACCA | CMA | CIA

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This video from Commerce Specialist explains the concept of High Low Method for Estimating Total Cost. This video explains how to segregate Fixed Cost and Variable Cost from Total Cost.
This video is relevant for students of CMA Part 1, ACCA F2 Management Accounting, ACCA F5, Performance Management, CIMA, CA and MBA students and also very relevant for Cost Accountants and General Accountants.
About:
Commerce Specialist is a Certified Management Accountant (CMA) from USA, is a Fellow of member of HEA UK, holds Certification in International Auditing from ACCA-UK, member of IFA UK and IPA Australia, also holds a Bachelors in Accounting, A teaching qualification of B.Ed., an MBA in Finance along with over 20 years’ experience of working in various MNCs in different sectors including Banking, NBFIs, Retail, Oil & Gas, Telecommunication, and top business schools, colleges and universities.
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#highlowmethod #cmacosting #accacosting #accaf2

[@Alphahero007]

Very Helpful sir, Keep up the Good Work.

[@amna.8870]

this was so well explained

[@abdullashafiu6055]

Understood thank you sir 👍♥️

[@apostlefranciskhaembaministryi]

It was great session

[@shrabaniroy57]

Thank you sir

[@NadiaNadia-gz2fu]

amazing

[@francisfriday887]

Nice ❤

[@amaniahmed1474]

many thanks for your effort

[@CommerceSpecialist]

You are welcome

[@katrinarowe1076]

Very good explanation- so glad I’ve come across your channel. Do you have Instagram, FB or LinkedIn account? Your explanation is 200%

[@younas42]

Thank you sir ! Your lectures are very helpful😍

[@CommerceSpecialist]

Thx dear

[@imranahmedmirza7045]

Good teaching style.....sir...

[@CommerceSpecialist]

Thx dear Imran🙏

[@xiwish231]

Thank you sir, understood high low concept from this

[@CommerceSpecialist]

Ur welcome dear😊👍🙏

[@usamazafar3870]

Keep posting more

[@CommerceSpecialist]

Sure

[@sulakshanramanan9684]

Superb , pls keep on update all 12 papers class

[@CommerceSpecialist]

Sure

[@naulutaruth9544]

Thank you for explanation it is on point .. may you also make a video of using the high -low method with stepped fixed costs. Thank you 🙏

[@CommerceSpecialist]

Its already there dear check my channel

[@thudergaming6983]

sir as you said to take high and low of units first but what if there values are no same as high or low with there units respectively ?

[@CommerceSpecialist]

Always units

[@Saffron_Kid]

Hello Sir. May i know why the High Low Method only takes into consideration the highest and lowest activity level and not any other activity level?

[@Me-fg9dv]

You can take any two values. Here which is high or low is not a mater, we need only the difference of them. You can also take values of jan&feb (eg given by sir) and the VC/unit will be 40. Thx😊

[@skariah967]

Sir which is tough acca or cma usa

[@CommerceSpecialist]

Both

[@skariah967]

@@CommerceSpecialist ok

[@Nelson-re4ph]

p̲r̲o̲m̲o̲s̲m̲ ✌️