2001•Journal of Hunan Institute of EngineeringRequires access

Analysis of "Cost Driver

Sheng Liang-feng

Abstract

In this paper,the authors have analyzed the internal implication of cost driver from operational tactics and operational strategy.By the analysis of cost driver based on cost assignment view and process view,enterprises will be albe to choose calculating standard of activity,calculate the cost of product accurately and get rid of invalid activity in order to improve it's operational performance.By the analysis of structural cost driver and execuional cost driver,enterprises can choose appropriate,rational allocation of stuctural input and strengthen executional input from entire and overall situation in order to achieve the effect of innovation and cost control.

About this research paper

What this paper is about

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Key concepts: Process (computing), Order (exchange), Computer science, Operational costs, Product (mathematics), Cost driver, Risk analysis (engineering), Cost analysis