According to the most simple definition, a cost driver is the unit of an activity that causes a change in the activity's cost: [A] cost driver is any factor which causes a change in the cost of an activity — Chartered Institute of Management Accountants Generally, the cost driver for short term indirect variable costs may be the volume of output/activity; but for long term indirect variable costs, the cost drivers will not be related to volume of output/activity.
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| - Kostentreiber (de)
- Cost driver (en)
- Cost driver (it)
- Gerador de custo (pt)
- Kostnadsdrivare (sv)
- Чинник видатків (uk)
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| - Kostentreiber (englisch cost driver) sind im Kostenmanagement die wesentlichen Kosteneinflussgrößen, welche hauptsächlich für die Erhöhung einzelner Kostenarten verantwortlich sind. (de)
- Um gerador de custo é um fator de uma atividade que afeta o custo dessa atividade. A abordagem do custeio baseado em atividades (CBA) procura relacionar os com as atividades que os provocam. Em contraste, nos sistemas de custeio tradicionais considera-se que são os produtos, não as atividades, que consomem recursos. (pt)
- Чи́нник затра́т (англ. Cost driver) — фактор, який ініціює виконання роботи. Визначення негативних чинників затрат — це визначення тих факторів, які ініціюють виконання робіт, що не приносять доданої вартості. Драйвери витрат є основою/суттю процесно-орієнтованого обліку витрат (АВС). (uk)
- According to the most simple definition, a cost driver is the unit of an activity that causes a change in the activity's cost: [A] cost driver is any factor which causes a change in the cost of an activity — Chartered Institute of Management Accountants Generally, the cost driver for short term indirect variable costs may be the volume of output/activity; but for long term indirect variable costs, the cost drivers will not be related to volume of output/activity. (en)
- Con la definizione cost driver - letteralmente "(fattore) che pilota un costo" in inglese - si intendono i criteri atti a dividere le voci economiche in dettagli più utili alle analisi di contabilità analitica o di contabilità industriale.Tali criteri possono essere i più disparati in base alle necessità o alla natura della voce (per esempio costo o ricavo). Sono quindi i criteri stabiliti per la divisione del quantitativo di ogni attività. In termini esecutivi il criterio è esplicato in un parametro (quantitativo) (criterio è un concetto di carattere gestionale). (it)
- Kostnadsdrivare, en komponent inom ABC-kalkylering, är ett mått på aktiviteter som har ett direkt orsak-verkansamband med kostnader. Kostnaders relation till drivaren gör att två grupper av kostnader bildas. Absoluta kostnader är helt beroende av drivaren, det vill säga kostnadsdrivaren driver kostnaden från noll. Inkrementella kostnader ändras genom förändringar i kostnadsdrivaren men existerar även oberoende av kostnadsdrivaren. Noterbart är att det kan förekomma en stark koppling mellan aktivitet och kostnad utan att aktiviteten kan sägas driva kostnader. (sv)
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| - Kostentreiber (englisch cost driver) sind im Kostenmanagement die wesentlichen Kosteneinflussgrößen, welche hauptsächlich für die Erhöhung einzelner Kostenarten verantwortlich sind. (de)
- According to the most simple definition, a cost driver is the unit of an activity that causes a change in the activity's cost: [A] cost driver is any factor which causes a change in the cost of an activity — Chartered Institute of Management Accountants A different meaning is assigned to the term by Michael Porter: "cost drivers are the structural determinants of the cost of an activity, reflecting any linkages or interrelationships that affect it". This defines 'cost drivers' not just as a simple variable in a function, but as something that changes the function itself. For example, the driver 'economy of scale' leads to different costs per unit for different scales of operation (a small cargo vessel is more expensive per unit than a large bulk carrier), and the driver 'capacity utilisation' leads to greater costs per unit if the capacity is uder-utilised and lower costs per unit is the utilisation is high. The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. Activity Based Costing is based on the belief that activities cause costs and therefore a link should be established between activities and product. The cost drivers thus are the link between the activities and the cost of the product. Generally, the cost driver for short term indirect variable costs may be the volume of output/activity; but for long term indirect variable costs, the cost drivers will not be related to volume of output/activity. In traditional costing the cost driver to allocate indirect cost to cost objects was volume of output. With the change in business structures, technology and thereby cost structures it was found that the volume of output was not the only cost driver. John Shank and Vijay Govindarajan list cost drivers into two categories: Structural cost drivers that are derived from the business strategic choices about its underlying economic structure such as scale and scope of operations, complexity of products, use of technology, etc., and executional cost drivers that are derived from the execution of the business activities such as capacity utilization, plant layout, work-force involvement, etc.Resource cost Driver is measure of quantity of resources consumed by an activity. It is used to assign cost of a resource to activity or cost pool.Activity Cost Driver is measure of frequency and intensity of demand placed on activities by cost object. It is used to assign activity costs to cost objects. To carry out a value chain analysis, ABC is a necessary tool. To carry out ABC, it is necessary that cost drivers are established for different cost pools. (en)
- Con la definizione cost driver - letteralmente "(fattore) che pilota un costo" in inglese - si intendono i criteri atti a dividere le voci economiche in dettagli più utili alle analisi di contabilità analitica o di contabilità industriale.Tali criteri possono essere i più disparati in base alle necessità o alla natura della voce (per esempio costo o ricavo). Sono quindi i criteri stabiliti per la divisione del quantitativo di ogni attività. In termini esecutivi il criterio è esplicato in un parametro (quantitativo) (criterio è un concetto di carattere gestionale). Un esempio tipico di cost driver è quello relativo alla divisione delle spese di energia elettrica.Normalmente l'azienda riceve una fattura unica relativa a questa voce di costo, ma ha necessità di frazionarla fra i diversi reparti aziendali per poter definire un bilancio per centri di costo.Per questo fine si possono utilizzare diversi criteri: i metri quadrati di superficie dei locali, i metri cubi degli stessi, il numero di persone che lavorano nei singoli centri o le apparecchiature utilizzate. Non esiste una regola per determinare se un criterio sia valido oppure no, la decisione sull'adozione di un criterio o di un altro è puramente interna all'azienda che la attua. L'unico elemento da considerare è che la divisione deve essere totale e senza resti, cioè non deve prevedere residui indivisi, ciò al fine di garantire una quadratura con la contabilità generale che riporta le voci originali. Inoltre possono individuare possibili diseconomie che l'impresa ha raggiunto nel tempo tramite economie di integrazione e di diversificazione, e che hanno causato una crescita dei costi commerciali e amministrativi. È importante distinguere il cost driver immediato dal cost driver ultimo. Cost driver immediato: è l'unità di misura del fabbisogno di attività che un certo output genera. Cost driver ultimo: rappresenta l'origine di sostenimento dei costi indiretti. (it)
- Um gerador de custo é um fator de uma atividade que afeta o custo dessa atividade. A abordagem do custeio baseado em atividades (CBA) procura relacionar os com as atividades que os provocam. Em contraste, nos sistemas de custeio tradicionais considera-se que são os produtos, não as atividades, que consomem recursos. (pt)
- Kostnadsdrivare, en komponent inom ABC-kalkylering, är ett mått på aktiviteter som har ett direkt orsak-verkansamband med kostnader. Kostnaders relation till drivaren gör att två grupper av kostnader bildas. Absoluta kostnader är helt beroende av drivaren, det vill säga kostnadsdrivaren driver kostnaden från noll. Inkrementella kostnader ändras genom förändringar i kostnadsdrivaren men existerar även oberoende av kostnadsdrivaren. Noterbart är att det kan förekomma en stark koppling mellan aktivitet och kostnad utan att aktiviteten kan sägas driva kostnader. Ett orsak-verkan samband mellan aktivitet och kostnad är tvunget för att aktiviteten ska klassificeras som kostnadsdrivande. Att identifiera korrekta kostnadsdrivare till respektive kostnad är en mycket viktig del av kostnadskalkylering. Ofta är kopplingen mellan drivare och kostnad komplex. En och samma kostnad kan ha ett stort nät av kostnadsdrivare som driver den. Identifieras inte orsak-verkan sambandet mellan drivare och kostnad förloras möjligheten att påverka kostnaden. (sv)
- Чи́нник затра́т (англ. Cost driver) — фактор, який ініціює виконання роботи. Визначення негативних чинників затрат — це визначення тих факторів, які ініціюють виконання робіт, що не приносять доданої вартості. Драйвери витрат є основою/суттю процесно-орієнтованого обліку витрат (АВС). (uk)
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