It is part of a cost-of-production theory of value and price.

它是关于价格和价值的生产成本理论的一部分。

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In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.

采用数据包络分析法(DEA)结合成本动因理论，根据生产过程中消耗的各种业务量估计制造费用。

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The theory of transaction cost and team production have demonstrate the existence of firm respectively in terms of production cost and transaction cost.

交易成本理论和团队生产理论分别从交易成本与生产成本的角度论证了企业的存在。

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