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Cost Drivers. Evolution and Benefits


Author Info

  • Gary COKINS

    (SAS Institute Inc., Cary, North Carolina, USA)

  • Sorinel CĂPUŞNEANU

    (Artifex University, Bucharest)


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.

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Bibliographic Info

Article provided by Asociatia Generala a Economistilor din Romania - AGER in its journal Theoretical and Applied Economics.

Volume (Year): 8(549) (2010)
Issue (Month): 9(549) (August)
Pages: 7-16

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Handle: RePEc:agr:journl:v:8(549):y:2010:i:8(549):p:7-16

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Keywords: activity-based costing; cost drivers; allocation method; cost object; advantages.;


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Cited by:
  1. Căpuşneanu, Sorinel/I & Topor, Dan & Rof, Letiţia Maria, 2011. "General implementation stages of the ABC method in the Small and Medium-Sized Enterprises," MPRA Paper 36218, University Library of Munich, Germany.
  2. Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012. "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper 45948, University Library of Munich, Germany.
  3. Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I, 2012. "Abc method – guarantor of real costs in the mining extractive industry entities," MPRA Paper 40617, University Library of Munich, Germany, revised 03 Jul 2012.


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