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 ...

Linear regression is a type of data analysis that considers the linear relationship between a dependent variable and one or more independent variables. It is typically used to visually show the ...

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 ...

Learn how to perform regression analysis of your data in Microsoft Excel, a statistical process that helps you understand the relationship ...