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 ...

Key Takeaways Linear regression models the relationship between a dependent and independent variable (s). A linear regression essentially estimates a line of best fit among all variables in the model.

A supremum-type statistic, based on partial sums of residuals, is proposed to test the validity of the mean function of the response variable in a generalized linear model. The proposed test does not ...

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.

KITCHENER, Ontario-- (BUSINESS WIRE)--The new release of the linear stock-cutting optimization add-in (1DCutX) for Excel from Optimalon Software got two major improvements. Users can now minimize ...