activity driversとは 意味・読み方・使い方

To provide a mechanism for facilitating maintenance management with less drivers and a model capable of not only having the single function of cost accounting but also managing the analysis of profits or the like at applying activity reference cost accounting to a business type in which the ratio occupied by labor costs is high such as a financial institution.例文帳に追加

金融機関などの人的コストの占める割合が高い業種に活動基準原価計算を適用する際して、少ドライバーで維持管理が容易なしくみ、且つ、コスト計算の単機能だけでなく、収益などの採算を管理できるモデルを実現する。 - 特許庁