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成本动因(cost driver)是指引起产品成本发生的原因,这些原因构成了成本的决定性因素。由于各个企业的经营状况不同,影响其成本的因素也会不同。产量、材料移动次数、定单数量和准备次数等作为客观、被动的成本动因称之为作业性成本动因。所谓战略成本动因(Strategic Cost Driver)是指从战略上对企业的产品成本产生影响的因素。与作业性成本动因相比,其具有如下特点:①与企业的战略密切相连,如企业的规模、整合程度等。②它们对产品成本的影响更长期、更持久、更深远。③与作业性成本动因相比,这些动因的形成与改变均较为困难。战略成本动因可以分为结构性成本动因(包括企业规
Cost driver refers to the factors that cause the product cost to occur, and these factors form the decisive factor of the cost. As each company's operating conditions are different, the factors that affect its cost will be different. Production, material movements, orders, and preparation times are all called objective and passive cost drivers as job cost drivers. The so-called strategic cost driver (Strategic Cost Driver) refers to the strategic impact on the enterprise product cost factors. Compared with the operating cost drivers, it has the following characteristics: ① Closely linked with the strategy of the enterprise, such as the size of the enterprise and the degree of integration. ② Their impact on product costs longer, more lasting, more far-reaching. ③ Compared with operating cost drivers, the formation and change of these drivers are more difficult. Strategic cost drivers can be divided into structural cost drivers (including business rules