In the research of cost driver theory , no matter from the consistency of research method or from the completeness of research content , the traditional cost driver should never be neglected 然而遗憾的是,在现今成本动因理论研究中,人们大都将目光投向作业成本动因和战略成本动因,而忽略了传统成本动因这一重要的组成部分。
The article does some theoretical research about strategic cost management and activity - based costing together . first , the article uses activity to analyze strategic value chain 、 strategic competitive advantage 、 strategic cost driver 本文主要用“作业”的思想来分析战略成本管理中的战略价值链、战略定位、战略成本动因。
As the fundamental analysis means of the strategic cost management , the value chain analysis is utilizing the system means to investigate the various activities and the links of various activities , thereby looking for 战略成本管理的核心工具是价值链分析法,构成战略成本管理的战略定位分析、战略成本动因分析等方法都是围绕价值链分析展开的。
But regretfully , in the current research of cost driver theory , most of the people have paid their attention to the activity - based cost driver and strategic cost driver , but neglected the traditional cost driver 有些学者甚至将战略成本动因混同于作业成本动因。第三,国内学者在对成本动因理论进行研究时,大多采用定性研究方法,对于成本动因理论的定量研究缺乏。
The main problem in the current research of cost driver theory is that the traditional cost driver has been neglected , the research on activity - based cost driver and strategic cost driver has been separated or mixed 现今成本动因理论研究中存在的突出问题是:第一,传统成本动因被忽略。在成本动因理论研究中,无论从研究方法的一贯性还是从研究内容的全面性来讲,传统成本动因都绝对不能被忽略。
This paper builds the cost driver theory framework which contains traditional cost driver , activity - based cost driver and strategic cost driver . we use the cost driver as the clue to disclose the inner development rules of cost management theory 因此,在前人研究基础上对成本动因理论采用定性与定量研究相结合的方法进行深入探索,从而构建出完善清晰的成本动因理论框架已成为一个亟待解决的问题。
Using dialectics of nature as the guideline , we divide the cost driver theory framework into four parts , that is , the cost driver background theory , the cost driver classification theory , the cost driver basic theory and the cost driver application theory 本文构建出统驭传统成本动因、作业成本动因和战略成本动因的成本动因理论框架,以成本动因为线索贯穿三个成本管理阶段,探索其内在演进逻辑。
Being a core domain of abc , cost driver is manifested by " quality " and " quantity " . qualitatively , it is manifested in " cost initiator " or " cost promoter " ; quantitatively , it is manifested in the scale to which activity can be measured 成本动因是作业成本法的核心范畴，它有“质”和“量”的双重表现，在质上表现为“成本发生因子”或“成本驱动因子”的因果联系，在量上表现为计量作业的尺度。
