The least-squares method of cost estimation involves using mathematical regression techniques to calculate the slope and intercept of the best-fit line for the costs used in estimation.

In a general normal regression model, this paper first derives the least upper bound (LUB) for the covariance matrix of a generalized least squares estimator (GLSE) relative to the covariance matrix ...

This article addresses the problem of choosing weights for iterative weighted least squares estimation in heteroscedastic linear models. An asymptotically optimal method for determining weights at ...