Accurate alignment between subjective perception and objective measurement is critical for evaluating ride comfort in commercial vehicles. Traditional assessment methods are often time-consuming, subjective, and lack a quantitative connection between human perception and engineering parameters. To address these limitations, a regression-based predictive model is proposed, utilizing a three-tier hierarchical framework for commercial vehicle comfort evaluation. This framework decomposes overall vibration comfort into three levels: first-level indicators (overall comfort), second-level indicators (primary ride comfort, secondary ride comfort, and impact harshness), and ten third-level quantifiable sub-indicators, such as vertical motion, lateral shake, and residual vibration. Pearson correlation analysis was used to identify critical measurement points, with the driver's seat rail showing the strongest and most consistent correlations with subjective scores across all indicators. A systematic mapping was established to link each subjective indicator to specific vibration parameters at the seat rail, including single-axis vibrations, combined multi-axis responses, peak values, and decay time. Ridge regression addressed multicollinearity among objective parameters, resulting in high predictive accuracy, strong goodness-of-fit, and low prediction errors across all indicators. Furthermore, intermediate models tailored to road-specific conditions, distinguishing between random and impulsive inputs, were developed to enable comprehensive ride comfort assessment within a unified predictive framework. Validation results indicate that the proposed model effectively translates subjective feedback into quantifiable engineering parameters for vehicle Noise, Vibration, and Harshness (NVH) performance evaluation, substantially reducing reliance on labor-intensive subjective testing and minimizing evaluator bias. This approach offers commercial vehicle manufacturers a practical and cost-effective tool for suspension design optimization, NVH refinement, and reduced vehicle development cycle time.