A cost driver is a factor,such as machine-hours,beds occupied,computer time,or flight-hours,that causes direct costs.

Name: A cost driver is a factor,such as machine-hours,beds occupied,computer time,or flight-hours,that causes direct costs.
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A cost driver is a factor that influences the cost of an activity, but it is not limited to direct costs. It can also affect indirect costs by determining the level of resources required for various activities within a company.

A Cost Driver Is a Factor,such as Machine-Hours,beds Occupied,computer Time,or