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中文摘要：
提高成本相关性的关键是提高成本动因的相关性.传统方法在成本动因选择方面依靠的是规范分析方法。样本匮乏是难以采用实证方法检验成本动因相关性的根本原因.本文通过引入部门ABC获取足够样本,采用实证检验方法研究成本动因的选择问题：首先,在实地获取第一手资料的基础上,通过规范分析,确定备选成本动因;其次,引入部门ABC获取足够的样本;最后,采用统计检验方法研究成本动因的相关性选择.研究发现,原有成本动因不是最佳成本动因;ABC方法确定的成本动因是最佳成本动因.
英文摘要：
The key to improve the relevance of cost is to improve the relevance of cost driver. Traditional methods are almost based on normative analysis. Lack of sample data is the basic reason why we cannot use experiential research method. In this article, we study selection of cost driver using experiential research method based on enough sample data gaining from one company using departments ABC. First, get first-hand information based on field study and get possible cost driver using normative method; secondly, catch adequate samples by introduction of Departments ABC; finally, test the relevance of possible cost driver using statistical methods. Study found that the original cost driver is not the best cost driver. The cost driver determined by ABC method is the best cost driver.
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