strategic cost driver

基本解释

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。
Under this background, this thesis focus on strategic cost driver and these problem about their analysis, control and application are explored.
本文在此背景下，以战略成本动因为研究对象对其分析、控制与应用问题展开论述。
Firstly, the theory of cost driver, especially strategic cost driver, is expatiated, including the definition, characteristics and classification.
首先，阐述了成本动因尤其是战略成本动因的定义、特征和分类等基本理论；