作业成本法下成本动因的内涵及其正确选择

The connotation and proper selection of cost drivers under activity-based cost

作业成本法下,成本动因是决定成本发生和资源耗费的真正原因。正确选择成本动因则是精确分配费用进入产品成本的关键,因此,选择正确的成本动因非常重要。

According to activity-based cost ,cost drivers are the true reason that decide cost occurrence and resource consumption . To choose cost drivers properly is the key to distribute expenses into product costs exactly. Therefore, it is very important to choose the proper cost drivers.