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.
当把两模型结合起来考虑时，就可以发现成本动因优化模型是作业成本核算模型的前提和基础。
When take into account the two models, we will think out the cost-driver optimize model is the premise and base of the costing model.
本次作业采用成本动因——将绩效和个别产品需求挂钩。
Cost drivers that link the performance of activities to demands made by individual products are used in this assignment.
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。
Once the activities and COST pools are identified, we should choose the COST drivers to assign the overhead to products.
作业成本法与传统的成本计算法的根本区别是对间接资源的分配标准不同，即以成本动因作为标准。
The difference between Activitybased Costing and the traditional costing calculation lies in the allotment criteria of the resource, i. e, it regards cost drive as the allotment criterion.
作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
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.
在实地研究部分以某港口杂货公司为例采用部门作业成本法，按照成本动因对营运间接费用和辅助营运费用进行了分配。
An example is used to illustrate how to design classify cargo and operation activity-based cost measuring method and control costs in a certain bulk cargo terminal.
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。
That is to say, cost drivers are associated with particular activities, and the cost drivers cause the activities' costs.
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。
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.
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.
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.
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