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.
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.
首先，本文从成本动因的选择入手，分析了成本动因选择的原则、影响因素和各种方法，并概括和比较各种方法。
Firstly, starting from the cost driver selection, the paper analyzes its selection principle and influencing factor, then summarizes and compares all kinds of methods of cost driver selection.
然而，相应的成本动因选择与确定的成本也就越高。
However, it may be more costly to choosing and measuring the more highly correlated cost drivers.
随着专业化分工的进一步加强和运输成本的降低，地理位置已经不是企业区位选择的主要动因。
With further specialization and reduced transportation cost, geographic location is not the choice for enterprise location any more.
高校在应用作业成本法时应从确定高校的主要作业、归集作业成本，选择成本动因并分配作业成本等几方面入手。
Universities can start from such aspects as the classification of the main activities when applying the activity-based costing.
选择成本动因最基本的原则是，成本动因必须反映前因后果之间的关系。
In choosing cost drivers, the principal idea is that the drivers must reflect the cause-and-effect relationship.
选择成本动因最基本的原则是，成本动因必须反映前因后果之间的关系。
In choosing cost drivers, the principal idea is that the drivers must reflect the cause-and-effect relationship.
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