cost diver

• 成本动因

cost diver的用法和样例：

例句

1. Decision makers can compute the equal-cost volume of cost-driver activity by setting two cost function equations equal to one another and solving for the volume level.
   决策者可以计算成本动因作业的等成本产量，通过建立两个价值函数等式，使其相互相等，进而得到产量水平。