８０年代末兴起于西方国家的作业成本会计（ＡｃｔｉｖｉｔｙＣｏｓｔＡｃｃｏｕｎｔｉｎｇ）正日益受到国际理论界和实务界的广泛重视，其最可借鉴之处之一即是成本驱动因素理论，这是其重要的理论基础。笔者正是基于此而对成本驱动因素理论进行粗浅的探讨。一、基本概念... Activity Cost Accounting (WCCA), which emerged in western countries in the late 1980s, is increasingly valued by international theorists and practitioners. One of its most useful lessons is the cost-driven theory, which is an important theoretical basis. Based on this, the author makes a superficial discussion on the theory of cost drivers. First, the basic concept ...