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1·The cost rate is the cost per cost driver.

成本分配率是指单位成本动因应负担的成本。

2·I constantly need to reassess my cost driver.

我需要经常重新评价我的成本。

3·Strategic Cost Management; Cost Driver application; Cost Control.

战略成本；成本动因；成本控制。

4·The cost driver of cooperation cost lies on compositive variables.

协同成本的动因在于联产品的组成变量。

5·The theory of cost is going further because of strategic cost driver.

随着战略成本动因理论的提出，成本理论被推进到更深层次的研究领域。

6·Cost Driver: a unit of output that's used to calculate the cost of each activity.

成本因素：用来计算每项活动的成本的输出单位。

7·Therefore, the choice of the structural cost driver can decide the cost of state enterprises.

因此，对结构性成本动因的选择可以决定企业的成本态势。

8·Secondly, it emphasizes analyzing not only the activity cost driver but also the strategic cost driver.

其二，以战略层面分析与作业层面分析相结合来完善营销成本管理内容；

9·The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.

而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。

10·Lastly, from different perspectives of strategic application and practical application, strategic cost driver is studied.

最后，从战略应用和实践应用两个方面研究战略成本动因分析与控制的应用价值。