**Explanation of Regression Formula**

The regression formula is:

Y = B

_{0} + B

_{1}^{X} or: Dependent variable = constant + B

_{1}^{independent variable}
B

_{1}= for each change of the independent variable (X), it will increase or decrease the dependent variable (Y)

Rule of thumb:

T > 2 significant slope

T < 2 not significant slope

Hypothesis:

Ho: B

_{0} = 0 there is no relationship

Ha: B

_{0} =/= there is a relationship

R square (R

^{2}) = explains the % of dependent variable Y, is explained by the variability of the variable independent X

I will recomend to use SPSS. It provides the factor that you need to resolve your necesity. You need historical information of your financial statement / accounting (sales, cost, and other information)

I hope the information will help others.