连环替代法做经济活动分析计算的一个问题及其改进

Sequence Dependency Problem of the Sequential Substitution Method Used in Economic Activity Analysis of Enterprise and Its Improvement

连环替代法是企业经济活动分析中广泛应用的一种计算方法。当这种方法用于构成因素之间为相乘关系的经济指标分析时,因素的替代顺序对计算结果有相当的影响。本文从理论上分析了连环替代法替代顺序依赖性的原因并提出了一个改进的算法。

Sequential substitution is a calculating method widely used in economic activity analysis of enterprises. It is well known that when applying to factors possesing multiplication relat- ionships with one another, the calculating results of the method will rely on the substitution sequence. Based on the analysis of the reason and the mechanism of this sequence dependency problem, the paper proposes a sequence independent formular as an improvement for the method.