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cost driver

  • 成本动因;作业成本发生因素(作业成本动因)

网络释义专业释义英英释义

  成本动因

成本动因Cost Driver)是指引发成本的特征事项或作业,是引起成本发生与变化的内在原因,其主要功能在于解决了成本归属中的逻辑关系。

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  作业成本发生因素

... corrosive腐蚀性物品 cost driver作业成本发生因素 cost driver rate作业成本发生因素单位费用 ...

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  本钱动因

作业制本钱制以为本钱的爆发是由于本钱动因cost driver):故各项本钱应按耗用的作业活动(如订单处分、储蓄堆集工夫、检验次数..

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  作业成本法

...作业成本法;作业成本管理;价值链;成本动因 [gap=629]Key words: Activity-Based Costing;Activity-Based Management;Value Chain;Cost Driver ...

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短语

structural cost driver 动因 ; 结构性

Execution Cost Driver 执行性成本动因

cost driver rate 作业成本发生因素 ; 作业成本发生因素单位费用

Strategic Cost Driver 战略成本动因

Executional cost driver 执行性作业 ; 成本动因 ; 执行性成本驱动因子 ; 与执行性成本动因

cost-driver rate 即成本动因率 ; 动因分配率 ; 估计成本动因分配率

Positive Cost Driver 成本动因 ; 性本钱动因

Volume Level Cost Driver 产量水平的成本动因

Negative Cost Driver 消极性成本动因

 更多收起网络短语
  • 成本动因 - 引用次数:189

    参考来源 - 农产品成本核算体系及控制机理研究
  • 成本动因 - 引用次数:4

    Strategic cost management execution research, including value chain management and cost driver control research.

    战略成本管理的执行研究,包括价值链管理与成本动因控制研究。

    参考来源 - 公立医院战略成本管理理论与实证研究
  • 作业成本发生因素

·2,447,543篇论文数据,部分数据来源于NoteExpress

Cost driver

  • abstract: According to CIMA, ‘cost driver is any factor which causes a change in the cost of an activity. A cost driver is the unit of an activity that causes the change in activity's cost.

以上来源于: WordNet

双语例句权威例句

  • I constantly need to reassess my cost driver.

    需要经常重新评价成本

    www.infoq.com

  • The cost driver of cooperation cost lies on compositive variables.

    协同成本动因在于联产品的组成变量

    dict.cnki.net

  • Therefore, the choice of the structural cost driver can decide the cost of state enterprises.

    因此,对结构性成本动因选择可以决定企业的成本态势

    danci.911cha.com

更多双语例句
  • "The choice of car is a major cost-driver in terms of what you're going to pay" for insurance, says Jeanne Salvatore, a spokesperson for the Insurance Information Institute.

    FORBES: Magazine Article

  • Driving imposes a heavier burden of externalities when it is done at rush hour (it adds to delays and is less energy-efficient) so such journeys ought to cost a driver more.

    ECONOMIST: Road-pricing in California

  • Thus consumer storage growth will be a driver in cost effective digital storage provided by hard disk drives.

    FORBES: Digital Storage Needs the Right Stuff

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