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- 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。
- 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。
- 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。
- 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。
- 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。
- Finally, the paper designs the general logic of cost apportionment.Introducing the weight coefficient system to solve the difficulty on using the mulriple cost drivers. 最后，设计了间接费用分摊的总体逻辑，引入权重系数体系，解决运用多重成本动因实现成本分摊的困难；
- As the basis of assigning costs to products, accountants should compute cost rates for all cost drivers. 作为将成本向产品分配的基础,会计人员应当对所有的成本动因计算成本分配率。
- 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 assigning activity costs to products, choosing reasonable cost drivers is very important. 为了将作业成本分配到各种产品之中,选择合理的成本动因是非常重要的。
- Fixed, variable, and mixed costs can be graphed as functions of their cost drivers. 固定、变、合成本可以以其成本动因的不同功能用图表表示。
- That is to say, cost drivers are associated with particular activities, and the cost drivers cause the activities' costs. 也就是说,成本动因是与特定的作业相联系的,成本动因导致了作业成本的发生。
- 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. 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.
- Making use of the matrix theories, this paper researches on multi-cost drivers combination and representative cost driver identification to reduce the system complexity in implementing ABC process. 摘要运用矩阵理论，研究ABC系统实施过程中为减少系统复杂性所进行的多成本动因合并和代表成本动因的确定问题。
- 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。
- 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。
- She reckoned she had cut her cost by half. 她估计她减少了一半的费用。
