Measuring the Precision of Statistical Cost Allocations
指出用多元回归分摊间接成本时，常规标准误和相关系数会误导精度判断，并基于线性预测理论和贝叶斯推断提出了替代方法和精度衡量指标，通过大学间接成本研究示例说明。
This article examines the use of regression analysis for allocating indirect costs. When multiple regression is used to estimate the weights of several allocation factors, conventional standard errors and correlation coefficients can be misleading with respect to the statistical precision of the cost allocations. This article develops alternative allocation approaches and measures of precision that use linear prediction theory and Bayesian inference. The proposed methods are illustrated using a university indirect cost study.