Author : W . Abase, Mohammed
THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES,
2008, Volume 4, Issue 21, Pages 159-172
The accountant is distinguish between fixed costs and variable costs through checking of ledger accounts and its classification into three groups : fixed costs , variable costs , and mixed costs . then separate of mixed costs and determine the ratio of variable costs and ratio of fixed costs in the total of mixed costs in order to be taken into account in estimation of future costs . this process is perform on basis of experience and personal diligence , then loss of large amount of objectivity and that is trace wrong decisions .
This research aims to preparation of cost equation to research sample company with regression analysis style and knowledge of its effect on decisions marking .
This research depends on the following hypothesis :-
(( taking the regression analysis model in preparation of cost equation will ensure correct separation between fixed costs and variable costs and estimation of future costs , and then providing relevant information to the users in order to true decisions making )) .
This research is divided into paragraphs deals with the research methodology , theoretical presentation to this model , hypothesises , and tests , then an applicative part which included determine the depended variable and independed variable , then implementing the model and its evaluation process , also include model effect on decisions making , then showing the important conclusions that revealed by the study and giving the suggested recommendations .