成本动因

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。

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

采用数据包络分析法（DEA）结合成本动因理论，根据生产过程中消耗的各种业务量估计制造费用。

In this paper Data Envelopment Analysis ( DEA ) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production .

运用矩阵变换理论，研究ABC系统实施过程中为减少系统复杂性所进行的成本动因合并和最终成本动因个数的确定问题。

Using matrix transformation theory , this paper discusses cost drivers combination and the number of cost drivers in implementing ABC system .

本研究的意义在于对那些初步ABC设计中大量的、资源费用较少、差异较大、重要程度较低的成本动因提供了合并的理论依据。

The insight of this research lie in that it provides theory base for the combination of a great deal of difference cost drivers that bring less resources expenses and is unimportant in initial ABC designs .

其次提出在ERP财务会计模块中构建ABC思想的思路，主要包括建立成本动因与产品、成本、费用之间的联系、设计适当的会计凭证、建立财务系统ABC核算流程；

Next in order this paper presents the idea of establishing ABC thought in the ERP financial accounting module , mostly including first is establishing the relationship between cost driver and product 、 cost 、 expenses ; second is designing appropriate accounting evidence ;

依据我国钻井公司战略成本动因分析提供的战略性信息，采用改进的模糊综合评价SWOT法，对我国钻井公司进行国际化经营的战略定位，并据此进行相应的实证研究。

Using the strategic information offered by strategic cost-driver analysis , the fuzzy comprehensive evaluation method was adopted to improve SWOT ( strength , weakness , opportunity and threat ) method for internal drilling companies ' strategic positioning in international operations . And the relevant positive research was done .

Carsten提出的多成本动因合并模型完善了成本动因优化理论，一定程度上弥补了前人研究的不足，但也不尽人意。

German scholar , Carsten 's " cost driver model of multiple combination " perfected the cost driver optimization theory and made up for the faults of former research , but it also was not perfect .

其三，研究了不同销售及消费模式下的成本动因对客户成本构成的影响；

It researches different cost components due to different cost drivers .

成本动因法与神经网络在生产成本预测中的应用

Application of Cost Drivers and Artificial Neural Networks in Cost Estimation

战略成本动因分析的应用模式研究

Research on the Application Mode of Strategic Cost Driver Analysis

成本动因理论包含成本动因的选择和成本动因的合并。

This theory includes the selection of cost drivers and the combination .

基于过程和成本动因理论的成本控制问题研究

Study on Cost Control Which Based upon Process and Cost Driver Theory

相应的成本动因确定如下

Then the cost accountants determine the cost drivers as following

成本动因预算法在曙光工程技术处的应用研究

Research on Application of Cost Motivation Budgeting in Shuguang Engineering Technology Department

战略成本动因分析可以为企业的战略定位提供战略性信息。

Strategic cost-driver analysis can provide strategic information for enterprise 's strategic positioning .

随着战略成本动因理论的提出，成本理论被推进到更深层次的研究领域。

The theory of cost is going further because of strategic cost driver .

成本动因的理论及应用研究

Research on the Theory and Application of Cost Driver

在选择成本动因时，下列因素应该认真加以考虑。

When choosing cost drivers , the following factors should be considered carefully .

成本动因选择的实证比较研究

The Positive and Comparative Research on Cost Driver Selection

国内外成本动因优化理论研究现状及评述

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

关于成本动因合并问题的理论探讨

Theoretical Research on the Combining of Cost Drivers

战略成本动因应用分析

An analysis of application of strategic cost motivation

首先，进行作业成本动因分析。

Initially , analyzing the operation cost driver .

本章主要论述农产品成本动因控制。农产品成本动因是指导致成本发生的因素。

The chapter mainly discusses macro-cost-driver control and its influence on agricultural product cost .

基于聚类分析的成本动因选择和合并研究

Using Clustering Analysis for the Selection and Combination of Cost Drivers in Activity-Based Costing

首先对成本动因这一概念进行界定。

At first , it defines cost driver .

成本动因理论框架研究

The Research on Cost Driver Theory Framework

将被合并成本动因合理分组并进行合并，有利于提高产品成本的准确性。

Reasonably grouping merged cost drivers are advantageous to the accuracy of the product cost .

例如，一般管理控制费用应该以什么作为成本动因？

For example , what should be identified as drivers of general and administrative overhead ?

后发企业知识传导的成本动因及其作用机理

Research on the cost determinants of knowledge transfer and influencing mechanisms for the latecomer firms