Difference between revisions of "Cost driver"
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Revision as of 11:42, 10 July 2020
Cost driver is a variable, such as the level of activity or volume, that causally affects costs over a given time span.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Cost driver. A variable, such as the level of activity or volume, that causally affects costs over a given time span.
