Which analysis is used to evaluate positive and negative trends over time?

The selected answer, linear trend analysis, is a valuable tool for evaluating data points over time to identify patterns and trends. This type of analysis involves plotting data on a graph and fitting a line through the points to visualize trends clearly. By doing so, it helps in recognizing both positive and negative trends, allowing businesses to make informed decisions based on historical performance. Linear trend analysis specifically focuses on how a variable is changing over a period, facilitating predictions and strategic planning.

In contrast, vertical analysis is primarily used for financial statements to assess the relative size of various components within a single period, rather than analyzing changes over time. Cost benefit analysis evaluates the financial benefits of an action compared to its costs, and although it can involve trends, it does not specifically highlight positive or negative trends over time. Benchmark analysis focuses on comparing a company's performance with that of peers or industry standards, which is useful for measuring competitiveness but not primarily aimed at evaluating trends over time.