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1.
Study on the Cost Driver Based on ABC;
作业成本法有关成本动因问题的研究
2.
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
3.
The cost rate is the cost per cost driver.
成本分配率是指单位成本动因应负担的成本。
4.
The data of activities, cost pools and volume of drivers are shown as Exhibit 16-5.
作业、成本库和成本动因数量如表16-5所示。
5.
The cost driver used to assign machinery-maintaining costs is the machinery hours
用于分配机器维护成本的成本动因是机器小时
6.
The cost driver used to assign production setup costs is the numbers of setups
用于分配生产准备成本的成本动因是准备次数
7.
A cost driver is a characteristic of an activity that results in the occurrence of costs.
成本动因是导致成本发生的作业的特征。
8.
An Analysis of the Agent Theory on Activity-based Cost Production Enterprises Take;
采油企业采用作业成本法成本动因理论的分析
9.
The connotation and proper selection of cost drivers under activity-based cost;
作业成本法下成本动因的内涵及其正确选择
10.
Cost drive in the Activity-based Cost and its database;
作业成本法的成本动因及其数据库设计
11.
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
12.
Study on Cost Control Which Based upon Process and Cost Driver Theory;
基于过程和成本动因理论的成本控制问题研究
13.
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
14.
Then the cost accountants determine the cost drivers as following...
相应的成本动因确定如下…
15.
Selection of Cost Driver:From Fair in Theory to Management-oriented;
成本动因政策:从理论公平到管理导向
16.
In choosing cost drivers, the principal idea is that the drivers must reflect the cause-and-effect relationship.
选择成本动因最基本的原则是,成本动因必须反映前因后果之间的关系。
17.
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。
18.
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。