片语

structural cost driver动因

Cost driver optimization model成本动因合并模型

cost-driver rate即成本动因率

Execution Cost Driver执行性成本动因

Strategic Cost Driver战略成本动因

weight average cost driver加权平均成本动因

executive cost driver执行性成本动因

Cost Driver Application成本动因

cost driver selection成本动因选择

英汉例句

• 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。

• 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；

• 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 cost driver of cooperation cost lies on compositive variables.

  协同成本的动因在于联产品的组成变量。

• 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。

• 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。

• 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。

• 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。

• 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，间接成本分配的準确性越高。

• four kinds of variables propel corporations toward globalization: market driver, competition driver, cost driver and government driver.

  四种动力促使公司全球化，分别是市场动力、竞争动力、成本动力和政府动力。

• 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。

• as a kind of costing based on cost driver theory, abc successfully excludes the difficulty of collecting and allocating overheads of automation manufacture.

  作业成本会计基于成本动因理论的一种成本计算方法，成功地解决了自动化制造的间接成本的归集与分配的困难。

• article 29 in the cost driver analysis, network components shall be first disaggregated into traffic sensitive and non-traffic sensitive network components using equipment records.

  第29条分析网路元件动因时，应根据设备记录将网路元件区分为讯务敏感项目及非讯务敏感项目。

• 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

• 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。

• 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。

• 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。

• fourthly, the design for cost driver model.

  设计成本动因模型。

• 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。

• in view of the fact, the paper studies cost driver theory and method in order to promote abc in our manufacturing industry.

  有鑒于此，本文对成本动因理论与方法的改进进行了一些探索，期望有助于作业成本法在我国制造业的推广和应用。

• 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。

• 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；