| Peer-Reviewed

New Solution of Factor Analysis Difference in Factor Product Combination

Received: 12 October 2019    Accepted: 7 November 2019    Published: 18 November 2019
Views:       Downloads:
Abstract

On the basis of the present situation and problems of factor analysis, this paper USES the methods of mathematical geometry and calculus to prove the interaction among factors when the factors in the two-factor and three-factor analysis equations are product function formulas. The exponential logarithmic scaling method is deduced and checked by calculation. The new factor analysis method can decompose the interaction between factors accurately and fairly. This approach is not limited to the analysis of differences between factors for the reporting period and the base period (actual and budgetary figures); In addition, it is a good way to decompose the interaction among factors by analyzing whether the differences among factors are increasing or decreasing. This provides an accurate basis for the success of retesting and adjusting the difference, and also provides a reliable basis for the attribution of the difference responsibility in the social and economic management activities. The correct factor analysis difference analysis, not only solved the long - time unresolved problems in economic management; It also solves the problem of comparative analysis of the difference between the success and failure of the experiment. The difference of factors determines the adjustment of the experiment. The correct difference analysis of factors plays a decisive role in the success of the reexperiment and has economic significance to improve the experimental results.

Published in Journal of Finance and Accounting (Volume 7, Issue 6)
DOI 10.11648/j.jfa.20190706.11
Page(s) 184-191
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

Keywords

Factor Analysis, Decomposition of Interaction Difference, Exponential Logarithmic Proportionality

References
[1] Charles t. hoorngren Srikant m. datar Madhav v. riajan, cost and management accounting (15th edition) translated by wang liyan and liu yingwen [M]. Renmin university of China press, June 2016, 1st edition, November 2017, 3rd printing.
[2] Roman l. weil. Katherine Schipper. Jennifer Francis). Translated by zhu Dan and qu tenglong. P 175-176.
[3] Srikant m. datar. Madhav v. rajan) management accounting [M] (translated by wang liyan and Chen jiashi, 1st edition, renmin university of China press, April 2015), chapter 13, flexible budget, difference and management control p 450-491.
[4] Financial analysis, edited by zhang xianzhi and Chen youyou (national planning textbooks, national excellent courses and national excellent resource sharing courses for undergraduate courses of general higher education during the 12th five-year plan) [M]. P 169-280.
[5] Financial Cost Management [M] China financial and economic publishing group and China financial and economic publishing house. April 5, 2018.
[6] Meng yan, Liu junyong, Cost Management Accounting (higher education press printed a series of textbooks for accounting majors in colleges and universities for the third time in December 2017, [M]. P 102-114.
[7] James h. stock (USA) // Mark w. Watson | editor-in-chief: Chen xin | translator: shen genxiang sun yan translated econometrics (third edition) [M]. Ge zhi publishing house, Shanghai joint publishing house, Shanghai people's publishing house. /2012-04-01.
[8] Liu yun Yang qiaowen Yao yonghong. Empirical Analysis on The Performance Model of Financial Listed Companies—From The Financial Data Verification of Financial Listed Companies in The Financial Industry in 2017 [c]. DEStech 2017. ISSN: 2475-8868. ISBN: 978-1-60595-576 -6. P 125-136.
[9] Qiaowen Yang, Yonghong Yao and Yun Liu.2017 Real Estate Listed Company Performance Empirical Analysis. 2018 International Conference on Economic Management Science and Financial Innovation (ICEMSFI 2018) ISBN: 978-1-60595-576-6. P: 111-124.
[10] Tracie Nobles, Brenda Mattison, Ella Mae Matsumura. Horngren's accounting: management accounting sub-volume (the fourth edition of the original book), mechanical industry press, January 2017, 1st edition. P: 258-278.
[11] Ray h. arrison, Eric w. oreen, Peter c. Brewer, Wang Man translationManagement Accounting, 16th Edition, mechanical industry press, January 2019 Management Accounting. P 283-303.
[12] G. Eason, B. Noble, and I. N. Sneddon, “On certain integrals of Lipschitz-Hankel type involving products of Bessel functions, ” Phil. Trans. Roy. Soc. London, vol. A 247, pp. 529–551, April 1955.
Cite This Article
  • APA Style

    Liu Yun, Yonghong Yao, Qiaowen Yang. (2019). New Solution of Factor Analysis Difference in Factor Product Combination. Journal of Finance and Accounting, 7(6), 184-191. https://doi.org/10.11648/j.jfa.20190706.11

    Copy | Download

    ACS Style

    Liu Yun; Yonghong Yao; Qiaowen Yang. New Solution of Factor Analysis Difference in Factor Product Combination. J. Finance Account. 2019, 7(6), 184-191. doi: 10.11648/j.jfa.20190706.11

    Copy | Download

    AMA Style

    Liu Yun, Yonghong Yao, Qiaowen Yang. New Solution of Factor Analysis Difference in Factor Product Combination. J Finance Account. 2019;7(6):184-191. doi: 10.11648/j.jfa.20190706.11

    Copy | Download

  • @article{10.11648/j.jfa.20190706.11,
      author = {Liu Yun and Yonghong Yao and Qiaowen Yang},
      title = {New Solution of Factor Analysis Difference in Factor Product Combination},
      journal = {Journal of Finance and Accounting},
      volume = {7},
      number = {6},
      pages = {184-191},
      doi = {10.11648/j.jfa.20190706.11},
      url = {https://doi.org/10.11648/j.jfa.20190706.11},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20190706.11},
      abstract = {On the basis of the present situation and problems of factor analysis, this paper USES the methods of mathematical geometry and calculus to prove the interaction among factors when the factors in the two-factor and three-factor analysis equations are product function formulas. The exponential logarithmic scaling method is deduced and checked by calculation. The new factor analysis method can decompose the interaction between factors accurately and fairly. This approach is not limited to the analysis of differences between factors for the reporting period and the base period (actual and budgetary figures); In addition, it is a good way to decompose the interaction among factors by analyzing whether the differences among factors are increasing or decreasing. This provides an accurate basis for the success of retesting and adjusting the difference, and also provides a reliable basis for the attribution of the difference responsibility in the social and economic management activities. The correct factor analysis difference analysis, not only solved the long - time unresolved problems in economic management; It also solves the problem of comparative analysis of the difference between the success and failure of the experiment. The difference of factors determines the adjustment of the experiment. The correct difference analysis of factors plays a decisive role in the success of the reexperiment and has economic significance to improve the experimental results.},
     year = {2019}
    }
    

    Copy | Download

  • TY  - JOUR
    T1  - New Solution of Factor Analysis Difference in Factor Product Combination
    AU  - Liu Yun
    AU  - Yonghong Yao
    AU  - Qiaowen Yang
    Y1  - 2019/11/18
    PY  - 2019
    N1  - https://doi.org/10.11648/j.jfa.20190706.11
    DO  - 10.11648/j.jfa.20190706.11
    T2  - Journal of Finance and Accounting
    JF  - Journal of Finance and Accounting
    JO  - Journal of Finance and Accounting
    SP  - 184
    EP  - 191
    PB  - Science Publishing Group
    SN  - 2330-7323
    UR  - https://doi.org/10.11648/j.jfa.20190706.11
    AB  - On the basis of the present situation and problems of factor analysis, this paper USES the methods of mathematical geometry and calculus to prove the interaction among factors when the factors in the two-factor and three-factor analysis equations are product function formulas. The exponential logarithmic scaling method is deduced and checked by calculation. The new factor analysis method can decompose the interaction between factors accurately and fairly. This approach is not limited to the analysis of differences between factors for the reporting period and the base period (actual and budgetary figures); In addition, it is a good way to decompose the interaction among factors by analyzing whether the differences among factors are increasing or decreasing. This provides an accurate basis for the success of retesting and adjusting the difference, and also provides a reliable basis for the attribution of the difference responsibility in the social and economic management activities. The correct factor analysis difference analysis, not only solved the long - time unresolved problems in economic management; It also solves the problem of comparative analysis of the difference between the success and failure of the experiment. The difference of factors determines the adjustment of the experiment. The correct difference analysis of factors plays a decisive role in the success of the reexperiment and has economic significance to improve the experimental results.
    VL  - 7
    IS  - 6
    ER  - 

    Copy | Download

Author Information
  • Hua Shang Accounting College, Guang Dong University of Finance and Economics, Guangzhou, China

  • Hua Shang Accounting College, Guang Dong University of Finance and Economics, Guangzhou, China

  • Hua Shang Accounting College, Guang Dong University of Finance and Economics, Guangzhou, China

  • Sections