战略成本；成本动因；成本控制。
Strategic Cost Management; Cost Driver application; Cost Control.
成本分配率是指单位成本动因应负担的成本。
因此，对结构性成本动因的选择可以决定企业的成本态势。
Therefore, the choice of the structural cost driver can decide the cost of state enterprises.
随着战略成本动因理论的提出，成本理论被推进到更深层次的研究领域。
The theory of cost is going further because of strategic cost driver.
协同成本的动因在于联产品的组成变量。
The cost driver of cooperation cost lies on compositive variables.
协同成本的动因在于联产品的组成变量。
The cost driver of cooperation cost lies on compositive variables.
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