Background Note | HBS Case Collection | September 2010 (Revised January 2011)

Using Regression Analysis to Estimate Time Equations


This note presents a simple way to estimate time equations using regression analysis in Excel. The note quickly outlines regression analysis, then presents a real-life case example from the natural gas industry that students can use to gain experience developing and interpreting the results of time equations.

Keywords: Accounting; Activity Based Costing and Management; Mathematical Methods;


Martinez-Jerez, Francisco de Asis, and Ariel Andres Blumenkranc. "Using Regression Analysis to Estimate Time Equations." Harvard Business School Background Note 111-001, September 2010. (Revised January 2011.)