- In a system of activity-based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity. When such factors can be clearly identified and measured, they will be used as a basis for allocating costs to cost objects. The term cost driver is therefore effectively synonymous with both activity measure and allocation base and the literature often uses them interchangeably.
Accounting 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
Cost Driver — Ein Cost Driver (deutsch Kostentreiber) ist eine im Zuge der Prozesskostenrechnung angewandte Bezugsgröße, mit deren Hilfe ein Teil der Gemeinkosten in einem Unternehmen über festgelegte Prozesse verursachungsgerecht auf die Kostenträger verteilt … Deutsch Wikipedia
cost driver — Gen Mgt a factor that determines the cost of an activity. Cost drivers are analyzed as part of activity based costing and can be used in continuous improvement programs. They are usually assessed together as multiple drivers rather than singly.… … The ultimate business dictionary
cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity When such factors can be clearly identified and measured, they … Big dictionary of business and management
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… … Auditor's dictionary
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Cost Driver Accounting — ⇡ Prozesskostenrechnung … Lexikon der Economics
Activity Cost Driver — A factor that influences or contributes to the expense of certain business operations. In activity based costing (ABC), an activity cost driver is something that drives the cost of a particular activity. A factory, for example, may have running… … Investment dictionary
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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