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。
在选择成本动因时，下列因素应该认真加以考虑。
When choosing cost drivers, the following factors should be considered carefully.
然而，相应的成本动因选择与确定的成本也就越高。
However, it may be more costly to choosing and measuring the more highly correlated cost drivers.
成本动因理论分为成本动因的选择和成本动因的合并。
The paper focuses on cost driver theory which consists of cost driver selection theory and cost driver combination theory.
本次作业采用成本动因——将绩效和个别产品需求挂钩。
Cost drivers that link the performance of activities to demands made by individual products are used in this assignment.
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.
战略成本动因分析可以为企业的战略定位提供战略性信息。
Strategic cost-driver analysis can provide strategic information for enterprise's strategic positioning.
固定、变、合成本可以以其成本动因的不同功能用图表表示。
Fixed, variable, and mixed costs can be graphed as functions of their 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 analysts of drivers must weigh the pros and cons, then identify cost drivers.
实行成本动因管理是企业成本管理的根本，也是战略成本管理的精髓。
The management of cost motivation is the basis of enterprise cost management, and the core of strategic cost management too.
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。
Reasonably grouping merged cost drivers are advantageous to the accuracy of the product cost.
从价值链、市场定位、成本动因等方面对企业战略成本管理进行了分析。
This paper analyzes on the management of enterprises strategical cost from aspects of the value chain, market positioning, and cost agent, etc.
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。
In choosing cost drivers, the principal idea is that the drivers must reflect the cause-and-effect relationship.
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.
利用已获取的成本动因的数量进行数学运算，可达到间接成本分配的目的。
Using the quantity of cost driver obtained, the mathematical operation is put forwarded to achieve the aim of assigning indirect cost.
战略成本管理整合了战略定位，价值链分析和必要的战略性成本动因等内容。
Strategic cost management that integrates strategic positioning, value chain analysis and strategic cost drivers is what is needed.
导致最终成本动因个数小于系数矩阵秩的合并必然损失产品作业成本的精确性。
The accuracy of the product activity cost will certainly decrease in the combination after which the amount of the final cost drivers is smaller than the rank of the coefficient matrix.
最后，从战略应用和实践应用两个方面研究战略成本动因分析与控制的应用价值。
Lastly, from different perspectives of strategic application and practical application, strategic cost driver is studied.
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。
As the basis of assigning costs to products, accountants should compute cost rates for all cost drivers.
举个例子，通过找到生产汽车中的成本动因【译注1】，他们还跟踪到了项目中的加班过程。
For example, by identify cost drivers in car building. They also tracked overtime for projects.
而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
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。
That is to say, cost drivers are associated with particular activities, and the cost drivers cause the activities' costs.
而在战略成本管理中，成本动因分析对于提升战略成本管理的效果具有重要的作用。
In strategic cost management, strategic cost driver analysis is of great importance to improve the performance of strategic cost management.
本文在此背景下，以战略成本动因为研究对象对其分析、控制与应用问题展开论述。
Under this background, this thesis focus on strategic cost driver and these problem about their analysis, control and application are explored.
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 higher the relation between a cost driver and the actual consumption of associated activity, the greater the accuracy of the cost assignments.
控制成本动因、重构价值链、建立专项成本控制措施等是创造成本优势的重要途径。
Controlling cost driver, reconfiguring the value chain, setting up special cost control actions are all the important ways to gain cost advantages.
第二章研究了三种主要的战略成本分析工具，即价值链分析、战略定位分析和成本动因分析。
Chapter Two, it explains three kinds of main analysis tools: value chain analysis, formulating strategies and cost driver analysis.
当把两模型结合起来考虑时，就可以发现成本动因优化模型是作业成本核算模型的前提和基础。
When take into account the two models, we will think out the cost-driver optimize model is the premise and base of the costing model.
当把两模型结合起来考虑时，就可以发现成本动因优化模型是作业成本核算模型的前提和基础。
When take into account the two models, we will think out the cost-driver optimize model is the premise and base of the costing model.
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