Volume 7, Issue 6, November 2019, Page: 200-209
Factor Analysis Comparison of Factor Differences Between Old and New Calculation Methods
Meihua Chen, Hua Shang Accounting College, Guangdong University of Finance and Economics, Guangzho, China
Liu Yun, Hua Shang Accounting College, Guangdong University of Finance and Economics, Guangzho, China
Guifen Ma, Hua Shang Accounting College, Guangdong University of Finance and Economics, Guangzho, China
Yonghong Yao, Hua Shang Accounting College, Guangdong University of Finance and Economics, Guangzho, China
Received: Oct. 12, 2019;       Accepted: Nov. 7, 2019;       Published: Nov. 25, 2019
DOI: 10.11648/j.jfa.20190706.13      View  68      Downloads  73
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.
Keywords
Factor Analysis, Exponential Logarithmic Proportional Method, Traditional Calculation Method, Interaction Allocation
To cite this article
Meihua Chen, Liu Yun, Guifen Ma, Yonghong Yao, Factor Analysis Comparison of Factor Differences Between Old and New Calculation Methods, Journal of Finance and Accounting. Vol. 7, No. 6, 2019, pp. 200-209. doi: 10.11648/j.jfa.20190706.13
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.
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