Question:In activity based costing (ABC) what is a cost driver?
  A. A mechanism for accumulating the costs of an activity.
  B. A cost relating to more than one product or service.
  C. An overhead cost that is incurred as a direct consequence of an activity.
  D. A factor which causes the costs of an activity to increase or decrease.
  The correct description of a cost driver is a factor which causes the costs of an activity to increase or decrease.
  解析:For example, a cost driver for materials handling costs could be the number of production runs: the higher the number of production runs, the higher will be the cost of material handling.
  A mechanism for accumulating the costs of an activity is a description of a cost pool.
  An overhead cost that is incurred as a direct consequence of an activity is a description of an attributable overhead cost.
  A cost relating to more than one product or service is a description of a common cost.
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