The primary factor causing a "cost" is called a

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The primary factor causing a cost is called a cost driver. A cost driver is any factor that causes an increase in the cost of an activity or process, such as the number of units produced, the amount of time spent on a task, or the use of certain materials or resources. Cost allocation refers to the process of assigning costs to specific products or departments, and materials requisition is the process of requesting and withdrawing materials from inventory for use in production. Predetermined manufacturing overhead rate is the estimated rate of overhead cost that will be incurred per unit of production, and is used in allocating overhead costs to specific products. None of these terms specifically refer to the primary factor causing a cost.

The Primary Factor Causing a "Cost" Is Called a