成本动因理论分为成本动因的选择和成本动因的合并。
The paper focuses on cost driver theory which consists of cost driver selection theory and cost driver combination theory.
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.
而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
理论的内容体系比较复杂，主要包括：动因理论、路径理论、时机理论和影响理论。
The content and system of theory is more complex, which includes the motivation theory, the path theory, the timing theory and the impact theory.
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。
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.
在认真分析企业成本环境的基础上，提出了一种基于成本动因理论，应用人工神经网络进行成本预测的方法。
Analyzing cost environment of enterprises, this paper presents a new method based on cost driver theory. Artificial neural networks are employed to predict product costs.
其次，是对构建体育环境学新学科的理论思考，主要是揭示了体育环境学新学科形成的动因并对体育环境学新学科的应用前景进行了展望。
Second, through the theory thinking of structure the new subject of sports environment, discover the motive of the form of its and look ahead the application prospect of its.
常见的艺术起源理论并不能说明人类追求艺术的根本动因。
The conventional theories of the origin of art cannot explain the fundamental motive of human for art.
企业收缩性资本运营除了一般的动因以外，还有深刻的理论基础。
Besides general motivations, there are some profound theoretical bases for enterprises contracting capital-operations.
基于上述原因，论文运用理论分析和实证检验相结合的方法探讨我国上市公司组合会计政策选择的契约动因。
Based upon the above reasons, a study using the methods both of theoretic analysis and empirical testing has been made on contractual motivations of multiple accounting policy choices.
用原型范畴学理论解释了留学生汉语学习中一些常见错误，并以次序相似动因为例。
Some common mistakes which are made by the foreign students while learning Chinese are explained with the theory of the prototype category.
对产业升级的动因的解释，传统经济理论主要是从需求收入弹性变化和生产率上升两个角度进行的。
The traditional economic theories think that the changing in the demand income elasticity and the productivity enhancing are two primary drives of the industrial upgrading.
第三章以框架理论为理据，从凸显性、动态、方式和动因等角度论证了动词结构的叙事功能。
Chapter Three focuses on the verbal construction, which set out from the angles of prominence, motion, manner and cause.
本论文在语言变异和变化研究基础上结合最新认知语言学理论探讨了语言变异和变化的认知动因。
This paper discusses the cognitive motivation of language variation and change phenomena on the basis of latest cognitive theories.
采用交易费用理论、资源观理论、知识外溢性理论和协同理论对集体学习的动因进行分析。
The theories of transaction cost, resource, knowledge spillover and synergy are deployed to analyze the causes of the collective learning.
运用矩阵理论，研究abc系统实施过程中为减少系统复杂性所进行的多成本动因合并和代表成本动因的确定问题。
Making use of the matrix theories, this paper researches on multi-cost drivers combination and representative cost driver identification to reduce the system complexity in implementing ABC process.
本文针对此问题，从寻租理论出发，探究我国上市公司会计变更行为的动因。
To address this issue, this paper explores the motivation of Chinese listed companies' accounting change based on rent-seeking theory.
因此探讨我国上市公司归核化的背景、动因、特点以及模式具有重要的理论意义和实践价值。
Therefore it is of great theoretical significance and practical value to study the background, cause, characteristics, and patterns of the refocusing strategy of China's listed companies.
本文采用委托—代理理论分析改变现状的动因，提出以年薪制作为激励方式。
The paper analyses the causes of changing such status with the theory of entrust-surrogate and proposes the countermeasure of establishing year salary system as the prompting system.
依据价值链模型，从理论角度分析高新技术产业与服务业耦合的动因。
This paper addresses the coupling of high and new technology industry with modem services on the theoretical basis of Value Chain Model.
第四部分运用新制度经济学的有关理论分析了欧盟会计协调的动因、过程和结果。
The fourth part USES the related institutional economic theory to analyse the incentive, and process and outcomes of EU accounting harmonisation.
文章主要围绕价值链理论，对企业物流业务外包的动因、外包的好处、外包的风险以及如何解决外包中出现的问题进行了探讨。
In this essay, I will discuss the reasons, benefits and risks of the logistics outsourcing and how to solve the problems appeared in the logistics outsourcing.
其次，介绍了自愿性信息披露的理论基础，也就是自愿性信息披露产生的理论动因。
Secondly, the theoretical foundation of voluntary information disclosure is introduced, including the theoretical reasons.
其次，介绍了自愿性信息披露的理论基础，也就是自愿性信息披露产生的理论动因。
Secondly, the theoretical foundation of voluntary information disclosure is introduced, including the theoretical reasons.
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