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。
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。
Lastly, from different perspectives of strategic application and practical application, strategic cost driver is studied.
最后，从战略应用和实践应用两个方面研究战略成本动因分析与控制的应用价值。
The paper focuses on cost driver theory which consists of cost driver selection theory and cost driver combination theory.
成本动因理论分为成本动因的选择和成本动因的合并。
Chapter Two, it explains three kinds of main analysis tools: value chain analysis, formulating strategies and cost driver analysis.
第二章研究了三种主要的战略成本分析工具，即价值链分析、战略定位分析和成本动因分析。
Critics have increasingly focused on gifts and payments to physicians as a primary cost driver of rising prescription-drug spending.
针对处方药越开越贵的情况，越来越多的批评人士将矛头直指收受礼品礼金的医生。
Using the quantity of cost driver obtained, the mathematical operation is put forwarded to achieve the aim of assigning indirect cost.
利用已获取的成本动因的数量进行数学运算，可达到间接成本分配的目的。
In strategic cost management, strategic cost driver analysis is of great importance to improve the performance of strategic cost management.
而在战略成本管理中，成本动因分析对于提升战略成本管理的效果具有重要的作用。
Key suppliers have much bigger customers that determine the price of products and services, and that becomes the main cost driver for the product.
主要供应商有些大得多的顾客，这些顾客可以决定产品或服务的价格，并成为了你的产品的成本的主要组成部分。
The higher the relation between a cost driver and the actual consumption of associated activity, the greater the accuracy of the cost assignments.
成本动因与相联系的实际资源消耗量的相关程度越高，间接成本分配的准确性越高。
Controlling cost driver, reconfiguring the value chain, setting up special cost control actions are all the important ways to gain cost advantages.
控制成本动因、重构价值链、建立专项成本控制措施等是创造成本优势的重要途径。
Strategic cost management is based on value chain analysis, identifying key cost driver, and supporting corporate gaining competitive advantage in the market place.
战略成本管理基于价值链的浅析浅析，识别关键的成本驱动因素，支持企业在市场中取得竞争优势地位。
Strategic analysis involved environmental analysis, value chain analysis, cost advantages and benchmark analysis, cost-driven and strategic factors cost driver analysis.
管理信息成本控制战略分析主要涉及成本控制环境分析、价值链分析、成本优势分析与标杆分析、成本驱动因素与战略成本动因分析。
Analyzing cost environment of enterprises, this paper presents a new method based on cost driver theory. Artificial neural networks are employed to predict product costs.
在认真分析企业成本环境的基础上，提出了一种基于成本动因理论，应用人工神经网络进行成本预测的方法。
There are two implications of this study: on the one hand, it contributes to the theoretical study of cost driver theory and makes useful quests about this study for domestic scholars.
本文的研究意义主要体现在两个方面：一方面，在理论上丰富了成本动因的研究成果，为国内学者关于此研究做了有益的探索；
In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.
采用数据包络分析法(DEA)结合成本动因理论，根据生产过程中消耗的各种业务量估计制造费用。
Firstly, starting from the cost driver selection, the paper analyzes its selection principle and influencing factor, then summarizes and compares all kinds of methods of cost driver selection.
首先，本文从成本动因的选择入手，分析了成本动因选择的原则、影响因素和各种方法，并概括和比较各种方法。
Making use of the matrix theories, this paper researches on multi-cost drivers combination and representative cost driver identification to reduce the system complexity in implementing ABC process.
运用矩阵理论，研究abc系统实施过程中为减少系统复杂性所进行的多成本动因合并和代表成本动因的确定问题。
Shifting the true cost of driving onto the driver would be a radical departure from what goes on now.
将真正的驾驶成本转移到驾驶员身上，应该能够彻底改善现有的交通状况。
Architectural significance can also be phrased as economical significance, since the primary driver for considering certain elements over others is the cost of creation and cost of change.
架构的重要性还可以以经济的重要性来表达，因为某些元素的主要驱动者是创建的成本和变更的成本。
Top-shelf tools may provide embedded software sizing "wizards" to assist in software sizing, the single most significant driver of development cost, effort, and schedule.
顶层的工具可能提供嵌入式的软件规模“向导”来援助软件的规模，它是影响到开发成本、工作量和进度的最重要的因素。
"When I started ten years ago lunch cost two bolivianos, now it costs me eight," says a disgruntled driver.
“我十年前入行吃一顿午餐只要两元，现在要花八元，”一位不满的司机抱怨。
From Jacinto's viewpoint, when we glance at a car we might assess its cost and the status conferred on its driver.
按哈辛托的观点，当我们看到汽车，我们可能评估的是它值多少钱并由此显示车主的地位。
Taxi Driver: Yeah. It's a quiet road. But we'll go through a tollbooth. That'll cost you a little extra.
出租车司机：没错，那条路没什么车。但我们会经过一个收费站。你得付点额外的费用。
Drivers for Linux adoption have also shifted; while conventional wisdom holds that cost was once the primary driver, this no longer seems to be the case.
采用Linux的各种动力也在变；虽然传统观念一度认为，成本是首要的动力，但这一点似乎不再令人信服。
Now consider how a seat belt law alters the cost–benefit calculation of a rational driver.
现在来考虑安全带法律如何改变了一个理性驾驶员的成本-收益计算。
Finally, this driver includes a royalty free redistribution license (like all the other lightweight drivers) allowing you to embed IBM data server connectivity within your applications at no cost.
最后，这个驱动程序还包含一个免版权费的重新发布许可(和其他所有轻量级驱动程序一样)，允许您无需任何支出即可将IBM数据服务器连通性嵌入到应用程序内部。
Finally, this driver includes a royalty free redistribution license (like all the other lightweight drivers) allowing you to embed IBM data server connectivity within your applications at no cost.
最后，这个驱动程序还包含一个免版权费的重新发布许可(和其他所有轻量级驱动程序一样)，允许您无需任何支出即可将IBM数据服务器连通性嵌入到应用程序内部。
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