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Least-Squares Method to Estimate the Cost Function

Introduction Linear regression is considered the most accurate method in segregating costs into Fixed and Variable components. Like the High-Low Method and other methods, the Least-Squares Method follows the same simple linear cost function: However, most people consider the Least-Squares Method more accurate, as it computes Fixed and Variable Costs Read more…

By Dobromir Dikov, 1 year4 months ago
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