possible answers: conflicting view points, ignoring the impact on other departments, poor assumptions, outdated solutions, difficulty mtching the textbook aproach, trading off model complexity with ease of understanding, poor input data, hard to understand mathematics, and having only one answer in limiting
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distinguish between qualitative and quantitative model
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Time Value Analysis is the tool that is most commonly used in the standard improvement model DMAIC.
Time Value Analysis
One of the main reasons for doing so is to check that the assumptions of the errors being independent and identically distributed is true. If that is not the case then the simple linear regression is not an appropriate model.