cost driver selection

基本解释

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。
Finally, some cases are studies based on cost driver selection method and cost driver combination models in order to enable enterprises to make better use of the theory of cost driver.
最后，本文对成本动因选择方法和成本动因合并模型给出示例分析，使企业能够更好地运用相关理论。
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。