Cost Drivers. Evolution and Benefits

Gary Cokins and Sorinel Capusneanu
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Gary Cokins: SAS Institute Inc., Cary, North Carolina, USA

Theoretical and Applied Economics, 2010, vol. 8(549), issue 9(549), 7-16

Abstract: The purpose of this article is to capture the evolution of applying cost drivers in calculating costs since their initial occurrence until the present times. There are different conceptual approaches of cost drivers, and new insights from applying cost modeling techniques from the Activity-Based Costing method (ABC). The article looks at the typology, criteria for selection of cost drivers and their benefits. The cost allocation method is also presented with specific steps corresponding to the ABC calculation method. In the end, the authors conclusions on the benefits of cost drivers are presented.

Keywords: activity-based costing; cost drivers; allocation method; cost object; advantages. (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (6)

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