New Solution of Factor Analysis Difference in Factor Product Combination
Liu Yun,
Yonghong Yao,
Qiaowen Yang
Issue:
Volume 7, Issue 6, November 2019
Pages:
184-191
Received:
12 October 2019
Accepted:
7 November 2019
Published:
18 November 2019
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.
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 cal...
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Current Situation and Existing Problems of Factor Analysis Method
Liu Yun,
Qiaowen Yang,
Yonghong Yao,
Guifen Ma
Issue:
Volume 7, Issue 6, November 2019
Pages:
192-199
Received:
12 October 2019
Accepted:
7 November 2019
Published:
21 November 2019
Abstract: Factor analysis is an important analytical method in psychology, medicine, economics, statistics, management and accounting. It is also widely used in various fields of social practice. This paper analyzes the history and development of factor analysis. It can be found from many teaching materials and social cases that factor analysis has many problems in the spread of knowledge in teaching materials and the practical application of society due to the defects in the theories and methods of factor analysis and difference analysis. The author believes that the fundamental reason lies in the fact that there is no scientific explanation for the difference formed by the interaction of various factors in the factor product equation of factor analysis. It is not only unscientific, correct and unfair to calculate the influence difference of factors, which can be used to evaluate the responsibility of the subject of economic activities and correct the deviation of experimental activities. The purpose of this paper is to discover and put forward problems on the premise of combing the application status of factor analysis and difference analysis, so as to lay a solid foundation for the subsequent discussion of "new methods of factor analysis and difference analysis". It is a prelude to the derivation of correct factor analysis and difference analysis methods.
Abstract: Factor analysis is an important analytical method in psychology, medicine, economics, statistics, management and accounting. It is also widely used in various fields of social practice. This paper analyzes the history and development of factor analysis. It can be found from many teaching materials and social cases that factor analysis has many prob...
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Factor Analysis Comparison of Factor Differences Between Old and New Calculation Methods
Meihua Chen,
Liu Yun,
Guifen Ma,
Yonghong Yao
Issue:
Volume 7, Issue 6, November 2019
Pages:
200-209
Received:
12 October 2019
Accepted:
7 November 2019
Published:
25 November 2019
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.
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 dif...
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