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.
随着战略成本动因理论的提出，成本理论被推进到更深层次的研究领域。
The theory of cost is going further because of strategic cost driver.
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.
应用推荐