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.