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.
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.
首先，本文从成本动因的选择入手，分析了成本动因选择的原则、影响因素和各种方法，并概括和比较各种方法。
Firstly, starting from the cost driver selection, the paper analyzes its selection principle and influencing factor, then summarizes and compares all kinds of methods of cost driver selection.
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