(CMA) Cost drivers are
A) Activities that cause costs to increase as the activity increases
B) Accounting techniques used to control costs
C) Accounting measurements used to evaluate whether or not performance is proceeding according to plan
D) A mechanical basis, such as machine hours, computers time, size of equipment, or square footage used to assign costs to activities.

Question

Quizplus · Accepted Answer

Cost drivers are activities that cause costs to increase as the activity level increases. They are factors that determine the overall cost of operations.

(CMA) Cost Drivers Are