In this paper, following the previous: factor analysis, cost difference analysis of the status quo and existing problems; The allocation problem of the total difference caused by the factor interaction of factor analysis, and the application of a new factor analysis method: exponential logarithmic proportion method, make the factor analysis and difference analysis have a correct solution. This paper is mainly based on the above factor analysis of the "exponential logarithmic ratio" method, and the current American management accounting (Srikant m. atar et al.), cost and management accounting (Charles t. orngren et al.), and management accounting (Ray h. arrison et al.). China's current "applied statistics" and "financial analysis" (national excellent course); "Financial cost management" certified public accountant examination book "cost management accounting"; Countries "twelfth five-year" plan of undergraduate course of common higher education teaching materials "management accounting" as an example, through comparing traditional balance of substitution factor analysis method and index of logarithmic ratio method, two kinds of calculation method for the calculation results of difference comparison and draw the conclusion: the new method of factor analysis can correctly allocate factor interactions that main factors differences between factor can be decomposed into the sum of factor analysis the index of logarithmic ratio method can solve the problem of interaction between factors cannot be separated; It has solved the unsolvable problems that have troubled the factor analysis and difference analysis in economic management for many years, which not only has the function of theoretical perfection, but also has the guiding significance in practical activities.
| Published in | Journal of Finance and Accounting (Volume 7, Issue 6) |
| DOI | 10.11648/j.jfa.20190706.13 |
| Page(s) | 200-209 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2024. Published by Science Publishing Group |
Factor Analysis, Exponential Logarithmic Proportional Method, Traditional Calculation Method, Interaction Allocation
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APA Style
Meihua Chen, Liu Yun, Guifen Ma, Yonghong Yao. (2019). Factor Analysis Comparison of Factor Differences Between Old and New Calculation Methods. Journal of Finance and Accounting, 7(6), 200-209. https://doi.org/10.11648/j.jfa.20190706.13
ACS Style
Meihua Chen; Liu Yun; Guifen Ma; Yonghong Yao. Factor Analysis Comparison of Factor Differences Between Old and New Calculation Methods. J. Finance Account. 2019, 7(6), 200-209. doi: 10.11648/j.jfa.20190706.13
AMA Style
Meihua Chen, Liu Yun, Guifen Ma, Yonghong Yao. Factor Analysis Comparison of Factor Differences Between Old and New Calculation Methods. J Finance Account. 2019;7(6):200-209. doi: 10.11648/j.jfa.20190706.13
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Download@article{10.11648/j.jfa.20190706.13,
author = {Meihua Chen and Liu Yun and Guifen Ma and Yonghong Yao},
title = {Factor Analysis Comparison of Factor Differences Between Old and New Calculation Methods},
journal = {Journal of Finance and Accounting},
volume = {7},
number = {6},
pages = {200-209},
doi = {10.11648/j.jfa.20190706.13},
url = {https://doi.org/10.11648/j.jfa.20190706.13},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20190706.13},
abstract = {In this paper, following the previous: factor analysis, cost difference analysis of the status quo and existing problems; The allocation problem of the total difference caused by the factor interaction of factor analysis, and the application of a new factor analysis method: exponential logarithmic proportion method, make the factor analysis and difference analysis have a correct solution. This paper is mainly based on the above factor analysis of the "exponential logarithmic ratio" method, and the current American management accounting (Srikant m. atar et al.), cost and management accounting (Charles t. orngren et al.), and management accounting (Ray h. arrison et al.). China's current "applied statistics" and "financial analysis" (national excellent course); "Financial cost management" certified public accountant examination book "cost management accounting"; Countries "twelfth five-year" plan of undergraduate course of common higher education teaching materials "management accounting" as an example, through comparing traditional balance of substitution factor analysis method and index of logarithmic ratio method, two kinds of calculation method for the calculation results of difference comparison and draw the conclusion: the new method of factor analysis can correctly allocate factor interactions that main factors differences between factor can be decomposed into the sum of factor analysis the index of logarithmic ratio method can solve the problem of interaction between factors cannot be separated; It has solved the unsolvable problems that have troubled the factor analysis and difference analysis in economic management for many years, which not only has the function of theoretical perfection, but also has the guiding significance in practical activities.},
year = {2019}
}
TY - JOUR T1 - Factor Analysis Comparison of Factor Differences Between Old and New Calculation Methods AU - Meihua Chen AU - Liu Yun AU - Guifen Ma AU - Yonghong Yao Y1 - 2019/11/25 PY - 2019 N1 - https://doi.org/10.11648/j.jfa.20190706.13 DO - 10.11648/j.jfa.20190706.13 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 200 EP - 209 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20190706.13 AB - In this paper, following the previous: factor analysis, cost difference analysis of the status quo and existing problems; The allocation problem of the total difference caused by the factor interaction of factor analysis, and the application of a new factor analysis method: exponential logarithmic proportion method, make the factor analysis and difference analysis have a correct solution. This paper is mainly based on the above factor analysis of the "exponential logarithmic ratio" method, and the current American management accounting (Srikant m. atar et al.), cost and management accounting (Charles t. orngren et al.), and management accounting (Ray h. arrison et al.). China's current "applied statistics" and "financial analysis" (national excellent course); "Financial cost management" certified public accountant examination book "cost management accounting"; Countries "twelfth five-year" plan of undergraduate course of common higher education teaching materials "management accounting" as an example, through comparing traditional balance of substitution factor analysis method and index of logarithmic ratio method, two kinds of calculation method for the calculation results of difference comparison and draw the conclusion: the new method of factor analysis can correctly allocate factor interactions that main factors differences between factor can be decomposed into the sum of factor analysis the index of logarithmic ratio method can solve the problem of interaction between factors cannot be separated; It has solved the unsolvable problems that have troubled the factor analysis and difference analysis in economic management for many years, which not only has the function of theoretical perfection, but also has the guiding significance in practical activities. VL - 7 IS - 6 ER -
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