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展览基本工作阶段和成本动因，显示典型的成本动因的不同阶段的工作(计划、准备工作、工作、完成和检查工作)。检查第二阶段——准备工作——我们发现成本有助于这一阶段的活动包括订购原材料和设置机器。在池累积适用成本后,成本动因分配这些成本池用于生产。潜在的成本动因这第二阶段包括生产或机器装配的数量。如果它决定生产的数量是最合适的成本动因,这池分配给生产比例的数量生产必要的产品。

除了更好的产品成本核算和控制,确定成本动因的实实在在的好处包括:

消除和减少成本。确定成本动因后,自然而然下一步,看看一些可以消除或减少这些成本提供了极大便利。

强调成本的复杂性。维护一个精心制作的产品是昂贵的,特别是当它导致短期和大量的生产运行。通常这些成本是不分开的,因此是隐藏的。

In activity based costing (which states that products consume activities and activities consume resources) any factor which causes a change in the cost of an activity. An activity can have more than one cost driver attached to it. For example, a production activity may have the following associated cost-drivers: amachine, machine operator(s),floor space occupied, power consumed, and the quantity of waste and/or rejected output.

The cost-driver approach allocates a cost to production, based on the actions or factors that cause it. For example, the cleanup costs of a printing press might be allocated based on the number of colors used. As illustrated in the sidebar on TRADITIONAL vs. COST-DRIVER APPROACHES this results in more accurate costing.

The exhibit on Basic work phases and cost drivers shows typical cost drivers for the various stages of work (planning, getting ready to work, working, finishing and inspecting work). Examining the second stage--getting ready to work--we find activities that contribute costs to this stage include ordering raw materials and setting up machines. After accumulating applicable costs in pools, cost drivers are used to allocate these cost pools to production. Potential cost drivers for this second stage include the number of production runs or machine set-ups. If it is determined the number of production runs is the most appropriate cost driver, this pool is allocated to production in proportion to the number of production runs necessary to make the product.

Beyond better product costing and control, the tangible benefits of identifying cost drivers include:

Eliminating and reducing cost. After identifying cost drivers, the natural next step--to see if some of these costs can be eliminated or reduced--is greatly facilitated.

Highlighting cost of complexity. Maintaining an elaborate product line is costly, particularly when it results in short and numerous production runs. Usually these costs are not separated and thus are hidden. In the search for cost drivers, they will be disclosed and associated with individual products. Though marketing strategy may continue to call for having an elaborate product line, the costs will be more apparent.

Re examining long-term costs. American management and accounting practice often are criticized for focusing on the short run. The cost-driver approach, with its focus on cost causes and behavior, leads one to examine not only short-term variable production costs but also long-term costs that were considered committed or fixed. Indeed, many costs often considered fixed often do vary, however gradually, over the long term and are therefore subject to better control.