This study sought to demonstrate that the use of quantitative methods, particularly regression analysis, can contribute to estimate cost behavior, improving the functions of planning and control and consequently favoring the optimization of the organization results, especially in times of bigger competitiveness. To this end, it conducted a case study in vehicle workshops in which it collected data that allowed the estimation of cost behavior for analysis and discussion. It used exploratory research, literature and documents. The results revealed that it is possible to use regression analysis to estimate cost, which is a useful tool to aid the processes of assessment and forecasting.
Keywords: Quantitative methods, regression analysis, costs.