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Decision-making using regression analysis: a case study on Top Tier Holidays LLP

Nitesh Kumar (Business, Kaziranga University, Jorhat, India)
Abinash Rath (CHRIST University (Deemed to be University) – Pune Lavasa Campus, Lavasa, India)
Anil Kumar Singh (Department of Management, Rajiv Gandhi University, Itanagar, India)
Sunildro L.S. Akoijam (Department of Management, North-Eastern Hill University – Tura Campus, Tura, India)

Publication date: 7 February 2023

Issue publication date: 27 March 2023


Research methodology

This study aims to investigate the factors that contribute to the overall tour experience and services provided by Top Tier Holidays. The study is mixed in nature, and the researchers have used analytical tools to analyse the data factually. Multiple regression using MS Excel is used in the study.

Case overview/synopsis

This case is based on the experiences of a real-life travel and tour company located in New Delhi, India. The case helps understand regression analysis to identify independent variables significantly impacting the tour experience. The CEO of the company is focused on improving the overall customer experience. The CEO has identified six principal determinants (variables) applicable to tour companies’ success. These variables are hotel experience, transportation, cab driver, on-tour support, itinerary planning and pricing.

Multiple regression analysis using Microsoft Excel is conducted on the above determinants (the independent variables) and the overall tour experience (the dependent variable). This analysis would help identify the relationship between the independent and dependent variables and find the variables that significantly impact the dependent variable. This case also helps us appreciate the importance of various parameters that affect the overall customer tour experience and the challenges a tour operator company faces in the current competitive business environment.

Complexity academic level

This case is designed for discussion with the undergraduate courses in business management, commerce and tourism management programmes. The case will build up readers’ understanding of linear regression with multiple variables. It shows how multiple linear regression can help companies identify the significant variables affecting business outcomes.



The authors would like to extend their sincere appreciations and gratitude to the CEO and executives of ‘Top Tier Holidays LLP’ for providing relevant information to write this case study. They are truly thankful for their support.

Funding: The authors have not received any funding from any government or non-government sources for writing this case study.

Disclaimer. This case is intended to be used as the basis for class discussion rather than to illustrate either effective or ineffective handling of a management situation. The case was compiled from published sources.


Kumar, N., Rath, A., Singh, A.K. and Akoijam, S.L.S. (2023), "Decision-making using regression analysis: a case study on Top Tier Holidays LLP", , Vol. 19 No. 2, pp. 273-289.



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