Slope coefficient

Slope coefficient is coefficient term in a cost estimation model that indicates the amount by which total cost changes when a one-unit change occurs in the level of activity within the relevant range.

Definitions

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

Slope coefficient. Coefficient term in a cost estimation model that indicates the amount by which total cost changes when a one-unit change occurs in the level of activity within the relevant range.