Unit-level Activity Cost benchmark 单位作业成本预算
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。
The high metabolic rate of small animals, for example, gives them sustained power and activity per unit of weight, but at the cost of requiring constant consumption of food and water.
例如，小动物较高的新陈代谢率，以其体重的每单位计算均能赋予动物以持续不断的能量和活动能力，但其代价是，要求它们不间断地消耗水和食物。
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