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slope of cost line

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

Within a reasonable range of activity, the slope of the cost line is the variable rate, which is often
denoted as ‘b’ in the straight line y = a + bx.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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