An Application of Regression Analysis to Identify the Relationship between Production and Cost of Yogurt

Abstract The main objective in any factory is to maximize profit but the main constraints facing them are the rise in cost of operation. The study aims to critically examine and evaluate the application of cost control and cost reduction in a factory by adding the production in the Kurdistan Region of Iraq. The city of Erbil's Dairy Factory gathered 115 cases during 24 months. To test the study's objectives, SPSS Version 28 was utilized together with One Way ANOVA and Linear Regression Analysis. Based on the findings, Activia FF 180 ml has the highest mean of production. Regression Coefficient of all production together shows that increasing one ton will reduce the cost by 9.467. Activia LF 180 ml has the greatest model among all types of yogurt production followed by Shanina 200 ml and FF 850 ml.