- cost driver
- An activity or factor with a *quantifiable relation to costs incurred in the achievement of an organization’s objectives. For example, the number of hours for which a production machine operates may be related to production costs in a manufacturing process. In *absorption costing methodologies, production volumes tend to be used as a cost driver to allocate costs to products, while *activity based costing (ABC) uses activities (like machine hours) as cost drivers.
Auditor's dictionary. 2014.
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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
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Cost Driver Accounting — ⇡ Prozesskostenrechnung … Lexikon der Economics
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Driver — may refer to: Contents 1 Places 2 Surnames of people 2.1 Fiction 3 Occupation and activity 3.1 … Wikipedia
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