A technique for estimating regression line, which minimizes the sum of vertical deviations squares is classified as __________?

Correct answer: B. least square technique

  • A. variable technique
  • B. least square technique
  • C. indexed technique
  • D. fixed technique

Explanation

The least-squares technique estimates the line by minimizing the sum of squared vertical differences between observed and predicted cost values. Squaring prevents positive and negative deviations from cancelling each other.

Written and checked by , editorLast updated
Report an error

The more specific you are, the faster it gets fixed. A source beats an opinion.

Prefer email? support@testustad.com

About Cost Accounting

Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

Practise Cost Accounting

941 free Cost Accounting MCQs from Accounting, each with the correct answer and an explanation. Unlimited attempts, no account needed.

Exams that ask Accounting questions like this

Accounting is on 2 papers prepared for on TestUstad, and all of them draw the same bank, so this question is worth knowing for every one of them.

More Cost Accounting questions