strategic cost driver

基本解釋

In strategic cost management, strategic cost driver analysis is of great importance to improve the performance of strategic cost management.
而在戰(zhàn)略成本管理中，成本動(dòng)因分析對(duì)于提升戰(zhàn)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，以戰(zhàn)略成本動(dòng)因?yàn)檠芯繉?duì)象對(duì)其分析、控制與應(yīng)用問題展開論述。
Firstly, the theory of cost driver, especially strategic cost driver, is expatiated, including the definition, characteristics and classification.
首先，闡述了成本動(dòng)因尤其是戰(zhàn)略成本動(dòng)因的定義、特征和分類等基本理論；