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cost driver

网络成本动因；成本元；成本发生因素

cost driver

网络释义

cost driver

成本动因

成本动因(Cost Driver)：即成本驱动因素，是引起成本发生、变动的原因作业中心：成本归集和分配的基本单位，可以由一项作 …

成本元

　　 (八) 成本元(Cost Driver) 　　本文所述的成本元(也称“成本动因” ) 范畴源自 ABCM 核心概念Cost Driver，却又大大不同于在当 ...

成本发生因素

2. 确定各作业的成本发生因素（Cost Driver），即确立依怎样的计算方法把总的产品发运费用分摊到各作业。我们可以确定Cos…

成本驱动因素

成本动因，亦称成本驱动因素（cost driver），是指导致成本发生的事项或活资源A 资源B 资源作业动因资源动因 • • • • • • • • …

成本驱动源

...osting），是一种按流程组织企业内部管理，分析成本驱动源（Cost Driver）分摊间接费用的方法。

成本驱动器

sap 术语 -... ... Cost Distribution 成本分摊 cost driver 成本驱动器 cost efficiency analysis 成本功效分析 ...

例句：

Cost Driver : A unit of output that's used to calculate the cost of each activity .

成本因素：用来计算每项活动的成本的输出单位。

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。

Critics have increasingly focused on gifts and payments to physicians as a primary cost driver of rising prescription -drug spending.

针对处方药越开越贵的情况，越来越多的批评人士将矛头直指收受礼品礼金的医生。

A variable cost is a cost that change in total in proportion to changes in a cost driver .

可变成本会随着成本驱动（直译，我也不理解）的改变而全部发生改变。

The paper focuses on cost driver theory which consists of cost driver selection theory and cost driver combination theory .

成本动因理论分为成本动因的选择和成本动因的合并。

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。

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。

the basis standard of cost distribution is cost driver , and the selection of cost driver is the key in costing.

费用分配的基准是成本动因，成本动因的选择问题是成本计算的关键点。

cost driver stresses concrete cost promoter , or the quantitative standard of activity .

成本动因重在揭示具体的成本驱动因子，既作业的量化基准。

A fixed cost is not immediately affected by changes in the cost driver.

成本因子发生变化，并不会立刻对固定成本产生影响。

Scholars have put an emphasis on time as a cost driver .

近年来，时间作为一个重要的成本动因倍受学界重视。

Cost estimation and cost driver basic knowledge .

成本估算及成本驱动因数方面的基本知识。

Cost driver: Any factor that affects costs.

成本动因：影响成本的任何因素。

Any company will make success on cost management under this precondition to define and divide related Cost driver . 4.

公司正确设定相关动因成本库是实现作业分析法的前提和保证。

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

Strategic ; Strategic Cost Management ; Cost Driver; Cost Control application;

战略；战略成本管理；成本动因；成本制约；

strategic cost management ; value chain ; strategic positioning; cost driver;

战略成本管理；价值链；战略定位；成本动因；

time management ; accounting skills ; activity-based management; just-in-time production system; cost driver;

时间管理；会计技术；作业成本管理；适时生产系统；成本动因；

Activity-Based Cost Management ; Cost Driver; Target Costing; Building-in of Cost; Value Engineering;

作业成本管理；成本动因；成本企画；成本筑入；价值工程；

Analyzing Cost Driver of Development Strategy of Chinese Railway Transportation

我国铁路运输发展战略的成本动因分析

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

Application of cost driver optimization model in high-tech enterprises

成本动因合并模型在高新技术企业中的应用

Research on Multi-Cost Driver Combinations in Activity-Based Costing

作业成本计算中多成本动因合并研究

The Positive and Comparative Research on Cost Driver Selection

成本动因选择的实证比较研究

Execution Cost Agent , Executional cost driver ,

作业性成本动因，

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

Study on Cost Driver Combinations Theory in Activity-Based Costing

作业成本计算中成本动因合并理论研究

The Comparison Study on the Cost Difference Analysis and the Cost Driver Analysis

成本差异分析与成本动因分析的比较研究

provincial grid enterprises ; ABCM; cost driver; activity center;

省级电网企业；作业成本管理；成本动因；作业中心；

cost driver

cost driver

成本动因

成本元

成本发生因素

成本驱动因素

成本驱动源

成本驱动器

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