选择成本动因时要考虑的原则包括：1）相关性原则 (Relevance)；2） 可计量原则 ( Quantifiability )；3）适用性原则 (Applicability)。成本动因还可以分为外部成本动因和内部成本动因。
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但是它不是科学，也不是精确的工程——至少从基于事实的可计量原则的观点看不是。
But it's not science, and it isn't exactly engineering, either — at least not from the standpoint of quantifiable principles based on hard facts.
环境管理体系根据全面质量管理持续改进的原则而建立，这就要求企业有可计量的环境目标和指标。
Environmental management system based on TQM principles of continuous improvement and the establishment, which requires companies to have a measurable environmental objectives and targets.
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