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成本动因；作业成本发生因素（作业成本动因）
1、driver───n.驾驶员；驱动程序；起子；传动器；n.(Driver)人名；(德)德里弗；(英)德赖弗
2、rain driver───雨车司机
3、driver assist───驾驶员辅助XiTong
4、printer driver───打印机驱动程式；打印机驱动程序
5、race driver───赛车手
6、mapped driver───映射驱动程序
7、driver angery───司机愤怒
8、cattle driver───赶牛人
9、backseat driver───n.指那些自己不在岗位上，但是却喜欢不断给在位的人提供别人不需要的意见或建议的人。；指手划脚的人
1、Therefore, the choice of the structural cost driver can decide the cost of state enterprises.───因此，对结构性成本动因的选择可以决定企业的成本态势。
2、cost driver of cooperation cost lies on compositive variables.───协同成本的动因在于联产品的组成变量。
3、The paper focuses on cost driver theory which consists of cost driver selection theory and cost driver combination theory.───成本动因理论分为成本动因的选择和成本动因的合并。
4、Panellists described talent as the key component of competition as well as a cost driver.───小组成员认为，人才既是关键的竞争力，同时也是成本推动器。
5、Critics have increasingly focused on gifts and payments to physicians as a primary cost driver of rising prescription-drug spending.───针对处方药越开越贵的情况，越来越多的批评人士将矛头直指收受礼品礼金的医生。
6、I constantly need to reassess my cost driver.───我需要经常重新评价我的成本。
7、Cost Driver: A unit of output that's used to calculate the cost of each activity.───成本因素：用来计算每项活动的成本的输出单位。
8、A variable cost is a cost that change in total in proportion to changes in a cost driver.───可变成本会随着成本驱动（直译，我也不理解）的改变而全部发生改变。
9、The basic analysis methods of SCM are value chain analysis, cost driver analysis and strategic position analysis.───战略成本管理的基本分析工具是价值链分析、成本动因分析和战略定位分析。
1、In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.
2、The cost accountant then looks at each cost account balance and estimates either the variable cost per unit of cost driver activity or the periodic fixed cost .
3、It is stressed for value chain analysis, SWOT analysis, cost driver analysis in the Strategic Coststatement.
4、Secondly, it emphasizes analyzing not only the activity cost driver but also the strategic cost driver.
5、It as a new method to improve on traditional costing accounting by cost driver analysis.
6、Using the quantity of cost driver obtained, the mathematical operation is put forwarded to achieve the aim of assigning indirect cost.