Secondly, it emphasizes analyzing not only the activity cost driver but also the strategic cost driver.
其二，以战略层面分析与作业层面分析相结合来完善营销成本管理内容；
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
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。
Cost Driver: a unit of output that's used to calculate the cost of each activity.
成本因素：用来计算每项活动的成本的输出单位。
The higher the relation between a cost driver and the actual consumption of associated activity, the greater the accuracy of the cost assignments.
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 fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation.
计算作业动因分配率，将作业成本分配至不同的成本计算对象。
The fifth step is to calculate the distribution ratio of the activity driver and distribute the activity cost to different objects of cost calculation.
计算作业动因分配率，将作业成本分配至不同的成本计算对象。
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