THE APPLICATION OF ANALYSIS OF VARIANCE TO INTER‐FIRM COMPARISON RATIOS
针对企业间比较（IFC）数据在评估运营效率和指导长期规划中的用途争议，本文提出用方差分析来识别影响绩效差异的因素，提升比较数据的清晰度和实用性。
There is a lack of consensus about the utility and validity of information provided through firms participating in an Interfirm Comparison (IFC). The disagreement is a result of different notions about the purpose served by IFC schemes. The unresolved question is how to use the same information for two purposes ‐ the appraisal of operating efficiency and the guidance of longer‐term planning decisions. The application of analysis of variance to the results of an IFC helps to clarify the nature, and improve the utility, of the comparative data by identifying factors accounting for variation in performance among firms grouped by multiple characteristics.