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 ...

Next, have Excel run the regression on the two columns of return data you generated. Under the Data menu, the Data Analysis button allows you to select Regression.

Capture relationships between data sets by graphing linear equations in Microsoft Excel 2007. Linear equations allow you to predict values within your data set and view the overall trend.

However, the asymptotic variances of these estimators are complicated and are difficult to estimate well with censored data. In this paper, we propose some simple methods for making inference about a ...