RT Journal Article SR Electronic A1 Matějka, Michal A1 Dian, Milan A1 Lhota, Jan A1 Beran, Theodor A1 Hlinák, Vojtěch T1 Machine Learning Regression Approaches for Manufacturing Cost and Time Prediction: A Comprehensive Review JF Manufacturing Technology Journal YR 2026 VO 26 IS 1 SP 53 OP 62 DO 10.21062/mft.2026.010 UL https://journalmt.com/artkey/mft-202601-0010.php AB Today, machine learning regression methods are quietly but fundamentally transforming cost and time estimation in manufacturing: from early pricing to labor planning to operational order management. This survey offers a comprehensive map of approaches - from linear models, to tree ensembles (RF, GBM, XGBoost) and shallow neural networks, to multi-target and tensor regressions that can exploit data structure across BOM items and sequences of operations. With an emphasis on SME conditions, we show how to reconcile three often conflicting requirements of practice: accuracy, explainability, and integration into existing data flows (MES/ERP). The paper presents a comparative taxonomy of methods, recommended validation practices (MAE, RMSE, MAPE, R<sup>2</sup> including confidence intervals) and a pragmatic adoption trajectory: from regularized multiple regressions to tree models to multi-output formulations sharing re-presentations across operations. Consolidated findings show that modern learners consistently outperform traditional baselines when supported by careful flag engineering, drift management, and data standardization. As a major research-application contribution, we propose a unified multi-objective framework for simultaneous cost and time prediction that combines domain (queueing/simulation) features with data-driven regression to enable transparent decision making in pricing and capacity planning. The study thus creates a bridge between theory and manufacturing practice and invites the reader to systematically but achievably deploy ML in everyday decision making.