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中文摘要：
更高的成本相关性是作业成本法取代传统成本管理方法的原因，而ABC的成本相关性取决于成本动因的相关性。当前成本动因理论和实践过于强调成本计算方法技术层面的因素，难以保证成本动因与成本降低之间的相关性，并最终难以实现成本计算系统基本目的。从强调理论公平的纯粹技术层面回归成本管理导向，是成本动因理论发展的必然趋势。通过一个案例，说明如何根据成本管理导向化繁为简确定最佳成本动因。
英文摘要：
More relevance is the resaon why Activity- based costing replace traditional cosing, which depends on relevance of cost driver. The current theory and practice of cost driver emphasis on cost calculation technology too much, which makes it is difficult to catch the relevance of cost driver and Cost reducing , and difficult to reach the basic purpose of costing systems. Return to management - oriented from fair in theory that focus on purely technology is inevitable trend of theory and practice development. This article tells you how to select the best cost driver easily based on managementoriented through a case.
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