The Accounting Review Vol. 41 No. 4 1966
Multiple Regression Analysis of Cost Behavior.
Abstract
The article discusses the applications and limitations of multiple regression analysis on cost behavior. The author asserts that regression analysis is not only a valuable tool but a method made available, inexpensive and easy to use by computers. When one considers that costs often are caused by many different factors whose effects are not obvious, one recognizes the great possibilities of regression analysis. In addition, this method must not be used in cost situations where there is not an ongoing stationary relationship between cost and the variables upon which cost depend.
- DOI
- 10.2308/tar-4508381
- Volume
- 41
- Issue
- 4
- Pages
- 657-672
- Language
- en
- Sources
- openalex crossref