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.


close

Demand Management, Inc. Cookie Policy

We have published a new cookie policy. It explains what cookies are and how we use them on our site. To learn more about cookies and their benefits, please view our cookie policy.

If you'd like to disable cookies on this device, please view our information pages on 'How to manage cookies'. Please be aware that parts of the site will not function correctly if you disable cookies.

By closing this message, you consent to our use of cookies on this device in accordance with our cookie policy unless you have disabled them.