cost driver

Research on the Application Mode of Strategic Cost Driver Analysis

战略成本动因分析的应用模式研究

Research on the Theory and Application of Cost Driver

成本动因的理论及应用研究

The Positive and Comparative Research on Cost Driver Selection

成本动因选择的实证比较研究

Research on the Cost Driver Selection Based on ABC

作业成本法下的成本动因选择研究

Cost Driver Analysis In Strategic Cost Management

战略成本管理中的成本动因分析

The Research on Cost Driver Theory Framework

成本动因理论框架研究

Current research status and review of cost driver optimization theories at home and abroad

国内外成本动因优化理论研究现状及评述

At first , it defines cost driver .

首先对成本动因这一概念进行界定。

Cost Driver Optimization Theory and Method under ABC Theoretical Research on the Combining of Cost Drivers

成本动因合并的模型与应用关于成本动因合并问题的理论探讨

Initially , analyzing the operation cost driver .

首先，进行作业成本动因分析。

A Study on Selection of Cost Driver in ABC Based on Ant Colony Optimization Algorithm

基于蚁群优化的作业成本动因选择方法研究

The basic analysis methods of SCM are value chain analysis , cost driver analysis and strategic position analysis .

战略成本管理的基本分析工具是价值链分析、成本动因分析和战略定位分析。

A cost driver is a characteristic of an activity that results in the occurrence of costs .

成本动因是导致成本发生的作业的特征。

Lastly , from different perspectives of strategic application and practical application , strategic cost driver is studied .

最后，从战略应用和实践应用两个方面研究战略成本动因分析与控制的应用价值。

Furthermore , cost driver , activity cost calculation procedure are problems that need to resolve in researching .

此外，成本动因、作业成本计算过程及作业成本法具体实施方法都是对其研究所须解决的问题。

I constantly need to reassess my cost driver .

我需要经常重新评价我的成本。

Secondly , it emphasizes analyzing not only the activity cost driver but also the strategic cost driver .

其二，以战略层面分析与作业层面分析相结合来完善营销成本管理内容；

The theory of cost driver is important part of Strategic Cost Management , the core of Activity-based Costing .

而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。

The cost driver used to assign machinery-maintaining costs is the machinery hours

用于分配机器维护成本的成本动因是机器小时

Panellists described talent as the key component of competition as well as a cost driver .

小组成员认为，人才既是关键的竞争力，同时也是成本推动器。

The cost driver used to assign receiving and inspecting costs is the number of deliveries

用于分配验收与检查成本的成本动因是交货次数

Chapter Two , it explains three kinds of main analysis tools : value chain analysis , formulating strategies and cost driver analysis .

第二章研究了三种主要的战略成本分析工具，即价值链分析、战略定位分析和成本动因分析。

Under this background , this thesis focus on strategic cost driver and these problem about their analysis , control and application are explored .

本文在此背景下，以战略成本动因为研究对象对其分析、控制与应用问题展开论述。

Multiplying the cost driver rate times the volume of cost driver units consumed by each product does this step .

在本步骤，以成本动因分配率乘以每种产品消耗的成本动因的数量，即可得出结果。

Between the inspecting times and number of inspection , which one is the reasonable cost driver of inspecting cost pool ?

再如，就质量检验次数和检验时间两者而言，哪一个作为检验成本库的成本动因更合理？

As a key step in ABC Cost driver selection and merger plays a very important position in the research of ABC .

成本动因的选择与合并作为ABC核算的关键的一步，其在作业成本法的研究中占有非常重要的地位。

The cost driver used to assign process-engineering costs is the numbers of direct labor hours consumed by products

用于分配生产过程控制成本的成本动因是产品消耗的直接人工工时

Firstly , the theory of cost driver , especially strategic cost driver , is expatiated , including the definition , characteristics and classification .

首先，阐述了成本动因尤其是战略成本动因的定义、特征和分类等基本理论；

Controlling cost driver , reconfiguring the value chain , setting up special cost control actions are all the important ways to gain cost advantages .

控制成本动因、重构价值链、建立专项成本控制措施等是创造成本优势的重要途径。

The higher the relation between a cost driver and the actual consumption of associated activity , the greater the accuracy of the cost assignments .

成本动因与相联系的实际资源消耗量的相关程度越高，间接成本分配的准确性越高。