Cost finding through multiple correlation analysis.

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An attempt to show that analyses of multiple correlation might, under some circumstances, supply cost estimates that could not be obtained from the same data by traditional accounting techniques. Multiple correlation analysis is, therefore, a possibly useful tool. Accountants are urged, however, to obtain adequate assistance from statistics textbooks or from trained statisticians in deriving cost estimates of this sort. Used reasonably, this tool may furnish information for management planning and decisionmaking. 18 pp.

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