结构性成本动因
- 网络structural cost driver
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企业经营范围是管理学科和经济学科关注的基本问题,也是事关企业竞争优势的重要的结构性成本动因。
Business scope which is concerned by management discipline and economic discipline is a basic question , which is also an important structural cost driver of competitive advantage .
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成本动因是一项活动成本的结构性原因,成本动因常常相互作用以决定一种特定活动的成本行为。
The dynamic drivers of the cost are the structural causes of an activity cost . The dynamic drivers of the cost often interacts each other to determine the cost of a particular activity .