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。

youdao

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。

youdao