成本动因（cost driver）是指引起产品成本发生的原因。
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.
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.
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.
应用推荐