When choosing cost drivers, the following factors should be considered carefully.
在选择成本动因时，下列因素应该认真加以考虑。
The analysts of drivers must weigh the pros and cons, then identify cost drivers.
分析选择成本动因的人员必须权衡利弊，然后才能确定成本动因。
Fixed, variable, and mixed costs can be graphed as functions of their cost drivers.
固定、变、合成本可以以其成本动因的不同功能用图表表示。
For example, by identify cost drivers in car building. They also tracked overtime for projects.
举个例子，通过找到生产汽车中的成本动因【译注1】，他们还跟踪到了项目中的加班过程。
Reasonably grouping merged cost drivers are advantageous to the accuracy of the product cost.
将被合并成本动因合理分组并进行合并，有利于提高产品成本的准确性。
However, it may be more costly to choosing and measuring the more highly correlated cost drivers.
然而，相应的成本动因选择与确定的成本也就越高。
As the basis of assigning costs to products, accountants should compute cost rates for all cost drivers.
作为将成本向产品分配的基础，会计人员应当对所有的成本动因计算成本分配率。
Once the cost drivers and activities are established, the data is collected and input to an application.
一旦成本单位和活动确定下来，数据就被收集并且输入到一个应用软件。
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。
Once the activities and COST pools are identified, we should choose the COST drivers to assign the overhead to products.
一旦作业和成本库被确定了，我们就应当接着选择确定成本动因以便将间接费用分配到各种产品之中。
Cost drivers that link the performance of activities to demands made by individual products are used in this assignment.
本次作业采用成本动因——将绩效和个别产品需求挂钩。
That is to say, cost drivers are associated with particular activities, and the cost drivers cause the activities' costs.
也就是说，成本动因是与特定的作业相联系的，成本动因导致了作业成本的发生。
Strategic cost management that integrates strategic positioning, value chain analysis and strategic cost drivers is what is needed.
战略成本管理整合了战略定位，价值链分析和必要的战略性成本动因等内容。
Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs.
最终，在评估过程的成本驱动因素是分配和管理费用占实际参考点。
The accuracy of the product activity cost will certainly decrease in the combination after which the amount of the final cost drivers is smaller than the rank of the coefficient matrix.
导致最终成本动因个数小于系数矩阵秩的合并必然损失产品作业成本的精确性。
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.
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。
For similar cars and drivers, automobile insurance for collision damage has always cost more in Greatport than in Fairmont.
对于类似的汽车和驾驶员来说，汽车碰撞损害保险在Greatport 的费用总是比在Fairmont 的要高。
Drivers for Linux adoption have also shifted; while conventional wisdom holds that cost was once the primary driver, this no longer seems to be the case.
采用Linux的各种动力也在变；虽然传统观念一度认为，成本是首要的动力，但这一点似乎不再令人信服。
These two business drivers, revenue and cost, are typically accompanied by a few common goals by the companies that are leveraging the use of mashups. These goals include the following.
通常伴随收益和成本这两个业务驱动因素的还包括利用mashup的企业的一些常见目标。
Finally, this driver includes a royalty free redistribution license (like all the other lightweight drivers) allowing you to embed IBM data server connectivity within your applications at no cost.
最后，这个驱动程序还包含一个免版权费的重新发布许可(和其他所有轻量级驱动程序一样)，允许您无需任何支出即可将IBM数据服务器连通性嵌入到应用程序内部。
Many people argue that the cost of drink driving is too low, so drunk drivers do it again and again.
许多人认为醉酒驾驶的成本太低，所以醉酒司机一次又一次地这么做。
We require two drivers to appropriately capture the time-based and use-based measure of opportunity cost of under-utilized resources.
我们需要两名司机，以适当的时间捕获的和使用为基础的衡量机会成本的充分利用资源。
However, Uber has an advantage that most delivery and shipping firms lack: it does not have to bear the cost of maintaining its own fleet of vehicles, since its drivers supply their own.
然而，优步相较于大多数的物流公司有其独特的优势：它不必承担运输工具的维护费用，因为司机们会自带汽车。
Critical events is contained in trust, switch cost and perceived substitution are not in the structure of customer relationship drivers.
关键事件包含在信任中，转换成本和感知替代不是客户关系驱动因素的构成部分。
Finally, drunk driving may be an important factor, but luckily, both drivers did this accident to pay the cost of life.
最后，酒后驾驶可能是一个重要的因素，不过幸好双方司机没有为这场车祸付出生命的代价。
Finally, drunk driving may be an important factor, but luckily, both drivers did this accident to pay the cost of life.
最后，酒后驾驶可能是一个重要的因素，不过幸好双方司机没有为这场车祸付出生命的代价。
应用推荐