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Theoretical and Applied Economics
No. 8 / 2010 (549)

Cost Drivers. Evolution and Benefits

Gary COKINS
SAS Institute Inc., Cary, North Carolina, USA
Sorinel CĂPUŞNEANU
Artifex University, Bucharest

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.

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Marin Dinu

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