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。
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。
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。
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