成本动因（Executional Cost Driver）、作业性成本动因（Activity Cost Driver）。由于战略成本动因包括结构性成本动因和执行性成本动因，因此成本动因分
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activity based cost driver 作业成本动因
Secondly, it emphasizes analyzing not only the activity cost driver but also the strategic cost driver.
其二，以战略层面分析与作业层面分析相结合来完善营销成本管理内容；
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
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。
Cost Driver: a unit of output that's used to calculate the cost of each activity.
成本因素：用来计算每项活动的成本的输出单位。
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