Procedure The least-squares method of cost estimation involves using mathematical regression techniques to calculate the slope and intercept of the best-fit line for the costs used in estimation.

Journal of the Royal Statistical Society. Series C (Applied Statistics), Vol. 29, No. 2 (1980), pp. 142-148 (7 pages) A test of the stability over time of the coefficients of a linear regression model ...

The Covariance Matrices for Which Least Squares Is Best Linear Unbiased, Scandinavian Journal of Statistics, Vol. 2, No. 2 (1975), pp. 85-90 ...