Factor Analysis Comparison of Factor Differences Between Old and New Calculation Methods

Meihua Chen; Liu Yun; Guifen Ma; Yonghong Yao

doi:doi:10.11648/j.jfa.20190706.13

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Factor Analysis Comparison of Factor Differences Between Old and New Calculation Methods

Meihua Chen, Liu Yun, Guifen Ma, Yonghong Yao

Published in Journal of Finance and Accounting (Volume 7, Issue 6)

Received: 12 October 2019 Accepted: 7 November 2019 Published: 25 November 2019

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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.

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), 2019. Published by Science Publishing Group

Keywords

Factor Analysis, Exponential Logarithmic Proportional Method, Traditional Calculation Method, Interaction Allocation

References

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[2]	Srikant m. duatar Madhav v. rajan, management accounting [M]. (translated by wang liyan, Chen jiashi, 1st edition, renmin university of China press, April 2015), chapter 13, flexible budget, difference and management control p 461-463.
[3]	zhang xianzhi and Chen youyou, financial analysis (8th edition) [M]. National planning teaching materials and national excellent courses for undergraduate students of general higher education during the 12th five-year plan period, P 170, published by northeast university of finance and economics press in March 2017.
[4]	Cost and management accounting (15th edition) translated by wang liyan and liu yingwen [M]. Renmin university of China press, June 2016 first edition, November 2017, 3rd printing p 464-470.
[5]	China association of certified public accountants organized and prepared the book for CPA examination, the guidance textbook for the national unified examination of certified public accountants in 2018, financial cost management [M]. China financial publishing media group and China financial and economic publishing house published p 29-30 in March 2018.
[6]	Meng yan, liu junyong, cost management accounting [M]. National planning textbook for undergraduate courses of general higher education during the 12th five-year plan, higher education press printed P 109 for the third time in December 2017.
[7]	Wu xiaoling and tian gaoliang edited enterprise financial analysis [M]. 21st century economics and management planning textbook, P: 17-19 printed by Peking University press for the second time in February 2018.
[8]	Wen subin, management accounting: theory, model, and case [M]. Excellent planning textbook, P 231 published by China machinery industry press in June 2014.
[9]	Sun maozhu, zhi xiaoqiang and dai lu, editor-in-chief, national excellent achievement award, management accounting (8th edition), national planning textbook for undergraduate courses of general higher education during the "twelfth five-year plan" [M]. P 215-216, renmin university of China press.
[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: 266-269.
[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]	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.
[13]	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.
[14]	Zhang Hang, Liu Yun. Economic Growth and International Trade Effect on Fiscal Revenue Empirical Research in China Area. Journal of Finance and Accounting. 2017; 5 (3): 96-101.

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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

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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

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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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@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}
}

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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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Author Information

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

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Plain Text BibTeX RIS

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

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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

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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

Copy | 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}
}

Copy | Download

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  -

Copy | Download