成本动因是作业成本法中引发资源消耗和作业执行的事件或因素。引发资源消耗的动因称为资源动因,是把资源分配到作业上的可计量(数量)特征,如人数、工作时间、房屋面积等;引发作业执行的动因称为作业动因,是把作业成本分配到成本对象(产品、服务)的可计量特征,如服务次数、账单 The cost driver is the event or factor in the ABC that causes resource consumption and job execution. The motivation for resource consumption is called resource motivation, which is the quantifiable (quantity) characteristics of allocating resources to the job, such as the number of people, working hours, housing area, etc .; the motivation for initiating job execution is called job motivation, and the assignment of job cost Measurable features to cost objects (products, services) such as number of services, bills