2009•Journal of Modern Accounting and AuditingRequires access

Research on Selection Methods of Cost Driver

Yan-Mei Sheng

Abstract

In the implementation of activity-based costing, cost driver is the true reason to determine the occurrence of costs and the consumption of resources, and correctly selecting the cost driver is the key to calculating the cost of the product accurately. Beginning with the meaning of cost driver and its characteristics, this article analyses its classification, and then, focuses on its selection method.

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Available abstract

Key concepts: Activity-based costing, Selection (genetic algorithm), Cost driver, Key (lock), Consumption (sociology), Product (mathematics), Computer science, Risk analysis (engineering)