Volume 7, Issue 6, November 2019, Page: 184-191
New Solution of Factor Analysis Difference in Factor Product Combination
Liu Yun, Hua Shang Accounting College, Guang Dong University of Finance and Economics, Guangzhou, China
Yonghong Yao, Hua Shang Accounting College, Guang Dong University of Finance and Economics, Guangzhou, China
Qiaowen Yang, Hua Shang Accounting College, Guang Dong University of Finance and Economics, Guangzhou, China
Received: Oct. 12, 2019;       Accepted: Nov. 7, 2019;       Published: Nov. 18, 2019
DOI: 10.11648/j.jfa.20190706.11      View  41      Downloads  52
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.
Keywords
Factor Analysis, Decomposition of Interaction Difference, Exponential Logarithmic Proportionality
To cite this article
Liu Yun, Yonghong Yao, Qiaowen Yang, New Solution of Factor Analysis Difference in Factor Product Combination, Journal of Finance and Accounting. Vol. 7, No. 6, 2019, pp. 184-191. doi: 10.11648/j.jfa.20190706.11
Copyright
Copyright © 2019 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Reference
[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.
Browse journals by subject