When teaching cost behavior in a managerial or cost accounting course, we explain that there are various methods a company can use to estimate its fixed and variable costs, including regression ...

Lesson 9 Simple Linear Regression The purpose of this tutorial is to continue our exploration of multivariate statistics by conducting a simple (one explanatory variable) linear regression analysis.

Simple linear regression is commonly used in forecasting and financial analysis—for a company to tell how a change in the GDP could affect sales, for example. Microsoft Excel and other software ...