Relevant range

Relevant range is band of normal activity level or volume in which there is a specific relationship between the level of activity or volume and the cost in question.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Relevant range. Band of normal activity level or volume in which there is a specific relationship between the level of activity or volume and the cost in question.

According to Managerial Accounting by Braun, Tietz (5th edition),

Relevant range. The band of volume where total fixed costs remain constant at a certain level and where the variable cost per unit remains constant at a certain level.