| Cost message which is one of the most important management messages is needed by each aspects of strategic decision and management of company. In a long time, the traditional cost accounting is always the leading cost accounting method of most companies. With the change of various surroundings, the traditional cost accounting hasn't adapted to the development of company in many cases, so the company needs a new calculation method to change the used uncertainty accounting cost. Compared with the traditional cost accounting, activity-based costing (ABC) has received extensive attention of cost drivers because of distributing indirect cost more exactly such as product ,special order and customer to cost target. The theory of cost driver which places extremely significant status is the core of ABC. It has important theoretic and realistic meanings to study cost driver theory based ABC.The paper focuses on cost driver theory which consists of cost driver selection theory and cost driver combination theory. Firstly, starting from the cost driver selection, the paper analyzes its selection principle and influencing factor, then summarizes and compares all kinds of methods of cost driver selection. Secondly, about cost driver combination theory, the paper introducts the abroad and domestic scholars'models of cost driver combination, analyzes and compares the features of these models and their relations. Finally, some cases are studies based on cost driver selection method and cost driver combination models in order to enable enterprises to make better use of the theory of cost driver.There are two implications of this study: on the one hand, it contributes to the theoretical study of cost driver theory and makes useful quests about this study for domestic scholars. On the other hand, when the more companies carry out ABC, how to combine cost driver without sacrificing much cost accuracy, thereby reducing the implementation costs of enterprises, and improving the implementation success rates. |
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