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- Article 29 In the cost driver analysis, network components shall be first disaggregated into traffic sensitive and non-traffic sensitive network components using equipment records. 第29条 分析网路元件动因时，应根据设备记录将网路元件区分为讯务敏感项目及非讯务敏感项目。
- Keywords Activity-Based Management （ABM）;Activity Analysis;Cost Driver Analysis;Improvement of Activity; 作业成本管理;作业分析;成本动因分析;作业改进;
- cost driver analysis 成本动因分析
- 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。
- 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?
- 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。
- The cost accountant then looks at each cost account balance and estimates either the variable cost per unit of cost driver activity or the periodic fixed cost . 然后，成本会计师考察每一成本账户余额，并估计每一单位的成本动因业务的变动成本或定期的固定成本。
- For example, some studies have demonstrated that the availability of cost driver rates can have significant impact on the design of new products or result in the redesign of existing products. 例如,一些研究表明,成本动因的分配率可以对新产品的设计或者是老产品的改进施加重大的影响。
- The analysts of drivers must weigh the pros and cons, then identify cost drivers. 分析选择成本动因的人员必须权衡利弊,然后才能确定成本动因。
- Cost Driver and Cost Allocation Base 成本动因与成本分配基础
- Calculating the cost of SMT producing line of integrated circuit used in computer by means of analyzing activity-based costing theory,this paper presents a new method based on cost driver theory. 在对作业成本法原理分析的基础上,研究了计算机中使用的集成电路板SMT生产线的成本分配,提出了基于成本动因来划分SMT生产线成本的方法。
- When choosing cost drivers, the following factors should be considered carefully. 在选择成本动因时,下列因素应该认真加以考虑。
- However, it may be more costly to choosing and measuring the more highly correlated cost drivers. 然而,相应的成本动因选择与确定的成本也就越高。
- Reasonably grouping merged cost drivers are advantageous to the accuracy of the product cost. 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.
- The analysts of drivers must weigh the pros and cons , then identify cost drivers. 分析选择成本动因的人员必须权衡利弊,然后才能确定成本动因。
- The research starts from the activity processes analysis, then defines activities, allocate costs, determines cost drivers, plausibly allocates the joint cost in the branch to specific clients and build up a complete set of ABC accounting system. 从业务流程分析开始，到定义作业，分配成本费用，确定成本动因，最后把营业部的共同成本比较合理的分配到具体客户，建立起一套完整的作业成本核算体系。
- She reckoned she had cut her cost by half. 她估计她减少了一半的费用。
- Once the activities and cost pools are identified, we should choose the cost drivers to assign the overhead to products. 一旦作业和成本库被确定了,我们就应当接着选择确定成本动因以便将间接费用分配到各种产品之中。
- She skirted round the problem of the high cost. 她避而不谈巨额费用问题。
- The cost of travel to the far east is prohibitive. 到远东旅游的费用高的令人不敢问津。
