利用已获取的成本动因的数量进行数学运算，可达到间接成本分配的目的。
Using the quantity of cost driver obtained, the mathematical operation is put forwarded to achieve the aim of assigning indirect cost.
成本动因与相联系的实际资源消耗量的相关程度越高，间接成本分配的准确性越高。
The higher the relation between a cost driver and the actual consumption of associated activity, the greater the accuracy of the cost assignments.
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