Research On The Theory And Application Of Cost Driver

With the change of the market, production and management environments of enterprise, traditional theories and methods of cost management have not meet to the requirements of new situation. A great many new theories and methods of cost management appear. Strategic Cost Management and Activity-based Costing are representatives of them. The theory of cost driver is important part of Strategic Cost Management, the core of Activity-based Costing. Under this background, this thesis is carried on.Based on former researchers'efforts on cost driver, the thesis deeply analyses strategic cost driver and tactical cost driver. Fourthermore, it especially makes a systematic study on cost driver method of combination, including a cost driver method of matrix combination and a merging model of mutipal cost drivers, and discusses the relation of the two methods. Finally, it studies the cost driver selection and decision theory. In order to improve comparison, it introduces linear regression into cost driver decision model, and demonstrates the method with a case study of a workshop in a electronic company.