The costs can be determined by the high-low method.

此成本可以通过高低点法进行计算。

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The fixed and variable elements of semi-variable costs can be determined by the high-low method .

在半变动成本中固定和变动的因素（成本）可以通过高低点法进行计算（测算）。

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We teach them survey, focus groups, in-depth interviews, " says Hai Che, marketing professor at UC Berkeley's Haas School of Business. "That can be a high-quality but low-cost method."

我们教他们调研，目标机构，深度访问，”海切说，他是～～～的营销学教授，“这将是个低成本高质量的方法.”

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"If we can get high-quality results for a low cost, and they can use that as a training method, then it's a win-win, " said Joel Milton, president and CEO of Zuse, a Web browser start-up in New York that recently outsourced some of its work to the Hatchery.

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