Product Suite

Supply Chain Glossary - C

Supply Chain Glossary - C

cost object driver

In activity-based cost accounting, a numerical measure of the demand placed on one cost object by other cost objects.

The cost of maintaining a dollar of capital invested for a certain period, normally one year. This cost is normally expressed as a percentage and may be based on factors such as the average expected return on alternative investments and current bank interest rate for borrowing.


Test Country