论高低点法和回归分析法舒敏高低点法和回归分析法是成本预测中两种最为主要的方法。运用这两种方法的前提是建立一个能反映成本变动内在规律的直线方程ｙ＝ａ＋ｂｘ。式中：ｘ为自变量，代表着企业的产销量（或称业务量）．ａ为常量，代表着企业的固定成本总额，ｂ也为常... On the high and low point method and regression analysis Shu Min height method and regression analysis is the cost of the two most important method of prediction. The premise of using these two methods is to establish a linear equation y = a + bx that reflects the inherent law of cost change. Where: x is an independent variable, representing the company’s production and sales (or traffic). a is a constant, representing the total fixed cost of the enterprise, b is also often ...