战略成本动因分析可以为企业的战略定位提供战略性信息。
Strategic cost-driver analysis can provide strategic information for enterprise's strategic positioning.
最后，从战略应用和实践应用两个方面研究战略成本动因分析与控制的应用价值。
Lastly, from different perspectives of strategic application and practical application, strategic cost driver is studied.
而在战略成本管理中，成本动因分析对于提升战略成本管理的效果具有重要的作用。
In strategic cost management, strategic cost driver analysis is of great importance to improve the performance of strategic cost management.
第二章研究了三种主要的战略成本分析工具，即价值链分析、战略定位分析和成本动因分析。
Chapter Two, it explains three kinds of main analysis tools: value chain analysis, formulating strategies and cost driver analysis.
成本动因分析将影响高新技术企业成本的驱动因素挖掘出来，为强化对这些因素的控制提供了有效途径。
The driving factors which affects the cost of the hi-tech companies are dug out by cost reason analysis, providing the companies with a effective way to strengthen the control on these factors.
从供应链成本组成入手，结合供应链成本管理的特点，介绍了成本预算管理和无形成本动因分析两种新的供应链成本管理模式。
In the light of the composition and characteristics of SC cost management, the paper introduces cost budget management and intangible cost cause and analyzes the two new modes.
管理信息成本控制战略分析主要涉及成本控制环境分析、价值链分析、成本优势分析与标杆分析、成本驱动因素与战略成本动因分析。
Strategic analysis involved environmental analysis, value chain analysis, cost advantages and benchmark analysis, cost-driven and strategic factors cost driver analysis.
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.
本文在此背景下，以战略成本动因为研究对象对其分析、控制与应用问题展开论述。
Under this background, this thesis focus on strategic cost driver and these problem about their analysis, control and application are explored.
分析发现，移动通信市场客户需求增长的高速性和移动通信业务本身的低边际成本是刺激移动运营商频繁推出业务套餐的主要动因。
The analysis indicates the high growth of the demand in the market and the low marginal cost of the business are the main factors for the operators to recommend suite business frequently.
传统国际贸易理论以相对比较成本为基础，分析和解释了国际贸易和国际分工的动因和过程，这一理论曾一度占据着国际贸易主导理论的地位。
The traditional international trade theories are based on comparative cost, it explained the motivation and process of international trade and division of labor in the world.
文中讲述了成本控制的研究范畴及其含义，通过价值链和成本驱动因素分析研究成本控制的方法和途径。
Firstly this paper tells research category and meanings of cost control and analyses how to control costs by value chain and cost drive factor.
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.
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。
Strategic cost management that integrates strategic positioning, value chain analysis and strategic cost drivers is what is needed.
从价值链、市场定位、成本动因等方面对企业战略成本管理进行了分析。
This paper analyzes on the management of enterprises strategical cost from aspects of the value chain, market positioning, and cost agent, etc.
在考虑如何降低间接成本时，将流程优化及成本动因结合起来，并以华北石油管理局为试点进行了详细的案例分析，论证实际推广的可行性。
The thesis is to expound & prove the feasibility of TC and ABC combination, based on detailed analysis of Huabei Petro. with its current cost management situation.
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。
The analysts of drivers must weigh the pros and cons, then identify cost drivers.
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.
本文以交易成本理论、资源基础理论和组织学习理论，作为分析研发联盟形成动因的理论基础，从不同的角度分析研发联盟形成的动因。
Then we summarize the transactional economics, resource-based view and organizational learning theory as the theory stone for inducement of R&D alliance formation.
本文以交易成本理论、资源基础理论和组织学习理论，作为分析研发联盟形成动因的理论基础，从不同的角度分析研发联盟形成的动因。
Then we summarize the transactional economics, resource-based view and organizational learning theory as the theory stone for inducement of R&D alliance formation.
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