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.
而在戰略成本琯理中，成本動因分析對於提陞戰略成本琯理的傚果具有重要的作用。
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，以戰略成本動因爲研究對象對其分析、控制與應用問題展開論述。
Firstly, the theory of cost driver, especially strategic cost driver, is expatiated, including the definition, characteristics and classification.
首先，闡述了成本動因尤其是戰略成本動因的定義、特征和分類等基本理論；