Statistical models for estimating overhead costs
Boger, Dan C.
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Five years of quarterly overhead costs at two major defense aircraft manufacturers were categorized according to the types of costs incurred. These categories of overhead costs were then modeled via regression analysis using production and operating data from the two contractors as independent variables. Adjustment for quarterly autocorrelation revealed excellent structural and predictive models of total overhead and labor-related overhead costs. (Author)
NPS Report NumberNPS-54-83-014
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