成本动因是导致对于资源消耗变化、影响质量和周期时间的任何事件和情形。一个作业可能具有多个动因。成本动因并不需要数量化，但是它对于作业动因和资源动因的选择有重要影响。
成本动因 cost driver ; Activity-Based Costing ; Positive Cost Driver ; Cost agent
执行性成本动因 Execution Cost Driver ; Execution Cost Agent ; Executive cost management
战略成本动因 Strategic Cost Driver
成本动因和算法 activity based costing
结构性成本动因 Structural cost drivers ; Structure Cost Driver ; Structure cost management
成本动因的选择 CD Verification
即成本动因率 cost-driver rate
产量水平的成本动因 Volume Level Cost Driver
作业性成本动因 Activity Cost Driver
消极性成本动因 Negative Cost Driver
For the costing model can compute the cost but can not point out which activity should be eliminated, corresponding the cost-driver optimize model can solve this problem.
作业成本模型能核算出作业合并后的作业成本,但它不能指出作业链中应该被合并的作业,而成本动因优化模型恰好能解决这个问题。
参考来源 - 基于价值链管理的作业成本法研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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.
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.
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.
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