BNET Business Dictionary
Business Definition for: Cost Driver
- a factor that determines the cost of an activity. Cost drivers are analyzed as part of activity based costing and can be used in continuous improvement programs. They are usually assessed together as multiple drivers rather than singly. There are two main types of cost driver: the first is a resource driver, which refers to the contribution of the quantity of resources used to the cost of an activity; the second is an activity driver, which refers to the costs incurred by the activities required to complete a particular task or project.
Additional Resources
- ANADIGICS' CDMA Driver Amplifier IC Reduces Space Requirements
- WARREN, NJ--BUSINESS WIRE--April 21, 1997--ANADIGICS, Inc. of Warren, NJ has introduced a low cost driver amplifier GaAs MMIC for use with PCS 1900 MHz CDMA applications. This GaAs IC serves as a core active device building block for 1850 to 1910 MHz CDMA cellular phone transmitter functions. This...
- Research articles 1997-05-01
- Implementing Activity-Based Cost Accounting, Customer Profitability, and Product-Line Analysis In a Distribution Business
- This article talks about Transactions Analysis, Cost Driver Analysis, Activity-Based Cost Accounting, Customer Profitability Analysis, Product-Line Profitability Analysis, and Business Process Analysis, which are all "tools" for strategic profitability and cost management. This article mainly emphasizes on the prior work on strategic profitability and cost management, and also how the...
- White papers 2003-01-01
- Low cost ceramic packages for mm-wave GaAs ICs. (gallium arsenide) (Product Feature)
- Introduction The SEC series reconfigurable low cost mm-wave ceramic package line is currently available in seven unique designs. This new series of packages has low loss from DC to 35.5 GHz and is specifically designed to be semi-customized around one or more GaAs ICs or to...
- Research articles 1994-08-01
- StarSQL for OS/2 Now Shipping; Fast, direct, low-cost driver for DB2 data access available from StarWare and IBM
- BERKELEY, Calif.--BUSINESS WIRE--April 15, 1996--StarWare Connectivity Software today announced the shipment of its flagship StarSQL data access driver for OS/2 platforms.
- Research articles 1996-04-15
- Activity-Based Pricing in a Monopoly
- This paper studies the interaction between cost accounting systems and pricing decisions in a setting where a monopolist sells a base product and related support services to customers whose preference for support services is known only to them. The paper considers two pricing mechanisms–Activity-Based Pricing ABP and traditional pricing, and...
- White papers 2002-02-02
- Data acquisition driver for Linux systems.(Test & Measurement)
- National Instruments has announced its NI-DAQmx Base, an open Linux driver and programming interface for NI E Series multifunction data acquisition devices, NI DIO-96 digital I/O devices and low-cost NI USB DAQ devices. This driver software offers Li National Instruments has announced its NI-DAQmx Base, an...
- Research articles 2005-01-01
- Three Cost Cutting Traps (And How to Avoid Them)
- It is inevitable that the ongoing economic problems will lead to major cost reductions for many businesses. Management's challenge is to deliver cost savings that help both short-term profit performance and longer-term value growth. In my experience companies can fall...
- Blog posts 2008-09-29
- As easy as ABC: using activity based costing in service industries
- The current accounting literature is filled with activity based costing |ABC~ articles about cost drivers in manufacturing settings but very few examples of cost driver applications in service firms or industries exist. A number of the applications of cost drivers in manufacturing plants, however, involve service functions rather than a...
- Research articles 1993-02-01
- Sonos ZonePlayer S5 all-in-one wireless speaker lowers cost of entry (video!)
- For many, the perceived high cost of getting into a Sonos wireless home audio system has been a significant barrier. While you crave whole-home, distributed audio that just works without pops, hisses, or clicks, you simply can't justify dropping $350 on a ZonePlayer ZP90 ...
- News items 2009-10-13
- Driver amplifiers: Filtronic Columbia, MD www.filtronic.com. (New Products).(advertisement)
- Filtronic's MA series of driver amplifiers have been designed using GaAs MMIC amplifiers and are manufactured using a volume automated assembly process. This ensures high reliability and consistent performance at an affordable cost. They are hermetic Filtronic's MA series of driver amplifiers have been designed ...
- Research articles 2002-04-01
- BACK-SEAT DRIVER.
- BACK-SEAT DRIVER: The Corps' word is not what it used to be. In what may be a first, the Environmental Protection Agency EPA has engaged an economist to review the Philadelphia District's cost-benefit analysis for the proposed deepening of the Ches BACK-SEAT DRIVER: The Corps' word...
- Research articles 2000-08-23
- Making Existing Customers More Profitable
- Increasing customer profitability can be tricky. Many companies offer customers discounts or free services to win or retain business. But if they find that the cost of providing those services or discounts exceeds customer profitability, the company has to make a difficult decision between cutting costs or losing customers. Using...
- Articles 2007-11-26
- Toshiba Display Driver Recognized with INSIGHT Award
- Semiconductor Insights SI, the leader in technical and patent analyses of integrated circuits and electronic systems, today announced that it has awarded the 2007 INSIGHT Award for Most Innovative Display Driver to Toshiba for the T6K84 driver IC found in its W52T CDMA cell phone / digital camera. "Displays are...
- Research articles 2007-05-01
- Quebecor World Introduces Net.driver, a Hybrid Catalog Design That Drives Internet Sales and Interactivity
- Quebecor World Inc. (TSX: IQW) announced today the launch of net.driver, a catalog solution offered as part of its Integrated Multichannel SolutionsTM (IMCSTM) program. Net.driver is a compact, high-quality catalog that delivers big impact for catalogers and retailers. Net.driver is unique in that it qualifies for lower-cost automated letter-rate postage...
- Research articles 2008-06-09
- Fairchild Semiconductor Introduces Single-Channel Video Filter/Driver to Improve Performance and Reduce System Cost in Video Applications
- Expanded Industry-Leading Video Filter/Driver Product Line Offers Designers Cost-Effective Single-Channel Option
- Research articles 2007-01-16
- Cost of driving vs. transit
- Nationwide, the average driver spends 52.2 cents per mile to operate and maintain a car, according to AAA. The IRS rate for business mileage reimbursement is 48.5 cents per mile. Both numbers include gasoline, insurance and depreciation costs. Given those numbers, here's a look at how much it costs a...
- Research articles 2007-06-19
- Need to focus on core competencies key driver for 4PL implementations; 4PL partnerships to support organisational move towards effective cost and IT management.
- M2 PRESSWIRE-26 September 2005-FROST & SULLIVAN: Need to focus on core competencies key driver for 4PL implementations; 4PL partnerships to support organisational move towards effective cost and IT managementC1994-2005 M2 COMMUNICATIONS LTD RDATE:26092005 London, UK -- Currently long distance supply chain...
- Research articles 2005-09-26
- National Instruments Delivers Data Acquisition Driver for Linux Systems
- AUSTIN, Texas -- National Instruments (Nasdaq:NATI) today announced NI-DAQmx Base, an open Linux driver and programming interface for NI E Series multifunction data acquisition devices, NI DIO-96 digital I/O devices and new low-cost NI USB DAQ devices. The new driver software offers Linux users innovative NI-DAQmx measurement services technology as...
- Research articles 2004-10-05
- Congress Attempting End-Run on State Issued Driver's Licenses and Birth Certificates, Could Cost States Billions
- WASHINGTON, Oct. 1 /U.S. Newswire/ -- The nation's state lawmakers are urging Congress to reject a measure currently under consideration that would create federal standards for driver's licenses and birth certificates. The amendment to S. 2845 and portioWASHINGTON, Oct. 1 /U.S. Newswire/ -- The nation's state lawmakers are urging...
- Research articles 2004-10-01
- Schumacher warning over lack of third driver
- MANAMA, Barhain AFP — Ralf Schumacher admitted that the lack of a third driver in Friday's practice sessions could cost Toyota this season. Toyota finished fourth in last year's constructors' world championship, which disqualifies them from running a third car in Friday testing. Grid rivals Honda set the pace...
- Research articles 2006-03-10
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