In the stress analysis of sinusoidal vibration response under the base excitation, a modal analysis combined with an attached large mass called the large-mass method is widely used. The problems associated with this method are the truncation errors and evaluation of the arbitrary nature of the attached mass. The proposed method employs the modified mode acceleration method considering load equilibrium and the modal transformations. This method has no large arbitrary coefficients of mass and can estimate the excitation reaction force effects. Examined for a simplified Spacecraft model, the proposed method needs only 10 modes to achieve satisfactory accuracy; with the conventional method, more than 60 modes are necessary for the same.