Performing Linear Regression in Excel The simplest form of regression analysis is linear regression. Simple linear regression looks at the relationship between only two variables.

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 ...

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 ...