Methods for Investigation of Prime Cost and Expenditure with the Help of Regression Analysis

Author: Doct. Rumyana Dimitrova (Ruse University)

Keywords: a multifactor regression model; confectionery; bread production.

A method for constructing a multifactor regression model and predicting its technological prime cost. With the help of a MS Excel Regression model technological prime cost data in confectionery and bread production enterprises have been analyzed. The multifactor regression model is adequate and the calculated regression quotients are considerable. The practical application of the model allows the production managers to control expenditure better and to improve profitability.
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