Zhao Xi
Abstract
Cost driver is the key to application of Activity-Based Costing(ABC)and the fundamental concept of Actirity-Based Costing. Cost drivers take high application while they provide with exact cost information. The paper extablishes a cost driver optimization model to reduce the application costs and to guarantee the precision of the cost information.
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Cost driver is the key to application of Activity-Based Costing(ABC)and the fundamental concept of Actirity-Based Costing. Cost drivers take high application while they provide with exact cost information. The paper extablishes a cost driver optimization model to reduce the application costs and to guarantee the precision of the cost information.
Key concepts: Activity-based costing, Cost driver, Key (lock), Computer science, Total cost, Target costing, Cost accounting, Cost estimate