影响财务指标的两因素为一增一减时的分析方法

On the method of analyzing the two factors affecting the financial index while increasing and decreasing

连环替代法在两因素同增或同减的条件下,不能提供准确数据。因而,在本刊2003年第1期中提出了图解分配法。但在两因素一增一减的条件下,只要遵循一定规律,连环替代法尚可适用。不过仍感烦琐。本文试就在两因素同增同减的图解分配法的基础上,创建另两个图解公式法,快捷、简易而准确。

The ways of substitution of chain of rings cannot offer the correct data on the condition of increasing and decreasing in the same between this two factors.So the way of illustrating distribution was offered in the first issue of the same publication in 2003.But this way is considered a little bit trivial though it can be used in accordance with certain law on the condition of increasing and decreasing in the same time between this two factors.The other rwo quick,easy and correct illustratiom is tried to be created on the basis of two factors increasing and decreasing in the same time.