一、连环替代法的偏颇性连环替代法是对影响财务指标的各因素进行顺序排列,运算具体差异的一种分析方法。假设某经济指标为x,是由a、b两因素的乘积组成,其计划(预算)数为a0、b0,实际数为a1、b1。由于a变动的影响数为xa,由于b变动的影响数为xb,总差异数为y。其运算公式如下:公式(1)(先替代第一因素a,后替代第二因素b):计划(预算)a0·b0=x0先替代aa1·b0=x1x2-x1=xb,由于b变动的影响}x1-x0=xa,由于a变动的影响} First, the alternative method of the Polaroid Continuum substitution method is an analysis of the factors that affect the financial indicators of the order, the calculation of specific differences in analysis. Assuming an economic indicator x, is composed of the product of a, b two factors, the number of plans (budget) a0, b0, the actual number of a1, b1. As a change in the number of impact for the xa, the impact of the number of changes in b as xb, the total number of differences y. The formula is as follows: Formula (1) (The first instead of the first factor a, the second factor after the alternative b): Plan (budget) a0 · b0 = x0 First replace aa1 · b0 = x1x2-x1 = xb, Influence} x1-x0 = xa, due to the influence of a change}