Cost driver — A cost driver is the unit of an activity that causes the change of an activity cost. The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. In traditional costing the cost driver to… … Wikipedia
Cost Driver — Ein Cost Driver (deutsch Kostentreiber) ist eine im Zuge der Prozesskostenrechnung angewandte Bezugsgröße, mit deren Hilfe ein Teil der Gemeinkosten in einem Unternehmen über festgelegte Prozesse verursachungsgerecht auf die Kostenträger verteilt … Deutsch Wikipedia
cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity. When such factors can be clearly identified and measured,… … Accounting dictionary
cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity When such factors can be clearly identified and measured, they … Big dictionary of business and management
cost driver — / kɒst ˌdraɪvə/ noun a factor that determines how much it costs to carry out a particular task or project, e.g. the amount of resources needed for it, or the activities involved in completing it … Marketing dictionary in english
Activity Cost Driver — A factor that influences or contributes to the expense of certain business operations. In activity based costing (ABC), an activity cost driver is something that drives the cost of a particular activity. A factory, for example, may have running… … Investment dictionary
Cost Driver Accounting — ⇡ Prozesskostenrechnung … Lexikon der Economics
Driver — may refer to: Contents 1 Places 2 Surnames of people 2.1 Fiction 3 Occupation and activity 3.1 … Wikipedia
Cost reduction — is the process used by companies to reduce their costs and increase their profits. Depending on a company’s services or Product, the strategies can vary. However, it is important to remember that every decision in the product development process… … Wikipedia
Cost pool — Cost pools is an accounting term that refers to groups of accounts serving to express the cost of goods and service allocatable within a business or manufacturing organization. The principle behind the pool is to correlate direct and indirect… … Wikipedia
