en

cost determinator

1

Terminological databases

Finants- ja maksuarvestuse terminibaas

ID 1158669 Last modified 10.06.2026
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Domain accountancy & debitingprices & costs - accountancy & debiting - cost-benefit analysis
  • sündmus või toiming, mille tulemusena tekib kulutus ja mis kutsub esile kulutuse muutuse
  • an event or action that causes expenditure and that triggers changes in expenditure
kulukäitur
Usage examples
  • Kulukäitur on majandusüksuse tegevuse mahtu iseloomustav suurus, mille muutust käsitletakse kulutuste muutumise põhjusena.
cost driver preferred
Usage examples
  • A cost driver triggers a change in the cost of an activity. The concept is most commonly used to assign overhead costs to the number of produced units. It can also be used in activity-based costing analysis to determine the causes of overhead, which can be used to minimize overhead costs.
cost generator
Usage examples
  • An activity cost generator is an action that triggers the incurrence of a cost. A cost driver causes variable expenses to be incurred. There may be more than one activity cost determinator that initiates the incurrence of a variable expense.
cost determinator
Usage examples
  • An activity cost generator is an action that triggers the incurrence of a cost. A cost driver causes variable expenses to be incurred. There may be more than one activity cost determinator that initiates the incurrence of a variable expense.

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