It is stressed for value chain analysis , swot analysis , cost driver analysis in the strategic cost management statement 在战略成本控制中重点介绍了价值链分析方法、以swot为工具的战略定位分析方法、成本动因分析方法。
Chapter two , it explains three kinds of main analysis tools : value chain analysis , formulating strategies and cost driver analysis 第二章研究了三种主要的战略成本分析工具，即价值链分析、战略定位分析和成本动因分析。
In the traditional cost management phase , people think that cost is closely associated with the output , that is , output is the cost driver 在传统成本管理阶段,人们认为“成本是业务量的函数” ,即业务量成本动因驱动成本的发生。
Cost driver , which has different classifications according to different standards , is mainly classified according to abc principle in this article 成本动因按照不同的标准形成不同的分类，其中根据abc原理进行的分类在本文为主要的分类。
In the activity - based cost phase , people ’ s opinion has changed , they think that cost is closely associated with the activity , that is , activity is the cost driver 在作业成本管理阶段,人们的观念发生变化,认为“成本是作业的函数” ,即作业成本动因驱动成本的发生。
Decision makers can compute the equal - cost volume of cost - driver activity by setting two cost function equations equal to one another and solving for the volume level 决策者可以计算成本动因作业的等成本产量，通过建立两个价值函数等式，使其相互相等，进而得到产量水平。
In the strategic cost management phase , people ’ s opinion has changed again , they think that cost is closely associated with strategy , that is , strategy is the cost driver 在现今战略成本管理阶段,人们的观念再次发生变化,认为“成本是战略的函数” ,即战略成本动因驱动成本的发生。
Cvp analysis has several limitations , for example , it assumes that volume is the only cost driver and that all cost - volume - profit relationships are linear over the relevant range of activi ? ty 本量利分析有几个限制条件，例如，他假定数量是唯一的成本动因，所有的本量利关系在相关范围内都是线性的。
We can predict that , with the changes of social economy and market circumstances , the cost driver theory will develop more rapidly , and greatly boost the development of cost management theory 我们可以预见,随着社会经济和市场环境的变化,成本动因理论必将进一步扩展和深化,从而极大丰富和完善成本动因理论。
The paper finds out the root causes that result in the indirect expenditure with the consideration of the theory of activity - based costing , and allocates the indirect expenditure according to them 本文按照成本动因的思想找出间接费用发生的成本动因，进而使间接费用的分配具有理论上的依据，同时也具有一定的逻辑基础。
