📈 高低点法High-Low Method Calculator

使用说明与常见问题How-to & FAQ

「高低点法」是什么？What is the High-Low Method Calculator tool?

变动成本率 = (高点成本-低点成本)/(高点业务量-低点业务量)。本地处理。可设置「高点业务量」、「高点成本」、「低点业务量」、「低点成本」。Variable cost rate = (high cost - low cost) / (high activity - low activity). Processed locally. Settings: High activity, High cost, Low activity, Low cost.

如何使用「高低点法」？How do I use the High-Low Method Calculator tool?

填写最高点和最低点的业务量及成本，即可得到单位变动成本 = (高点成本 − 低点成本) ÷ (高点业务量 − 低点业务量)，以及固定成本。结果会随输入实时更新。Enter the activity and cost at the high and low points to get the variable cost per unit = (high cost − low cost) ÷ (high activity − low activity), along with the fixed cost. The result updates as you type.

回归？Regression?

高低点法较粗糙，回归更稳。High-low is crude; regression is stabler.

能举个计算实例吗？Can you show a worked example?

例如在「高低点法」中填 高点业务量 = 1000，高点成本 = 8000，低点业务量 = 400，低点成本 = 5000，结果区显示：单位变动成本：5；固定成本示意：3,000.00For example, entering High activity = 1000, High cost = 8000, Low activity = 400, Low cost = 5000 in the High-Low Method Calculator gives: Variable cost / unit: 5; Fixed cost demo: 3,000.00

哪些输入会被检查？Which inputs are validated?

「高低点法」会检查这些输入——「高点业务量」、「低点业务量」：必须填写，不能为负数；「高点成本」：必须填写，不能为负数；「低点成本」：不能为负数；绝对值超过 10¹⁵ 的数也会被拒绝。不符合时结果区显示具体提示，不会给出数字。The High-Low Method Calculator checks its inputs — "High activity", "Low activity": required, cannot be negative; "High cost": required, cannot be negative; "Low cost": cannot be negative; numbers above 10¹⁵ in absolute value are rejected too. When a value fails, the result area names the problem instead of showing a number.

有哪些选项可以调整？What options can I adjust?

「高低点法」的设置：「高点业务量」默认 1000；「高点成本」默认 8000；「低点业务量」默认 400；「低点成本」默认 5000。每次生成结果都按当前设置处理。Settings in the High-Low Method Calculator — "High activity" default 1000; "High cost" default 8000; "Low activity" default 400; "Low cost" default 5000. The result always uses the current settings.

计算结果可以作为最终依据吗？Can I rely on the result?

「高低点法」按标准公式计算，结果仅供参考；实际金额以银行、券商或税务机关的规则和四舍五入方式为准。The High-Low Method Calculator uses standard formulas and is for estimation only; actual figures depend on your bank, broker or tax authority's rules and rounding.

「高低点法」免费吗？需要注册吗？Is the High-Low Method Calculator free? Do I need an account?

「高低点法」完全免费，无需注册或安装，打开网页即可使用，手机和电脑都能用；输入的内容只在你的浏览器本地处理。The High-Low Method Calculator is completely free with no sign-up or install and works on phones and desktops; what you enter is processed only in your browser.