在作业成本法下，从成本归属的角度，作业成本动因可分为三类：执行动因、（均衡）数量动因和强度动因，现分别予以介绍。1、执行动因。若某项作业被重复执行时，每次作业消耗的资源费用差别很小，这时作业的执行次数即可作为成本动因。作业成本除以作业执行次数，即是作业成本 Under ABC, from the perspective of cost attribution, the motivation of ABC can be divided into three categories: implementation motivation, (quantity) motivation and strength motivation, are introduced separately. 1, the implementation of motivation. If a job is repeatedly executed, the cost of resources consumed per job is very small, and the number of times the job is executed can be used as the cost driver. The operating cost divided by the number of job executions is the cost of the job