Examples of Cost
Drivers:
|
Business functions
|
Cost Driver
|
|
Research and
Development
|
·
Number of research projects
·
Personnel hours on
a project
|
|
Design of products, services and proce- dures
|
·
Number of products
in design
·
Number of parts
per product
·
Number of
engineering hours
|
|
Customer Service
|
·
Number of service calls
·
Number of products serviced
·
Hours spent on
servicing products
|
|
Marketing
|
·
Number of advertisements
·
Number of sales personnel
·
Sales revenue
|
|
Distribution
|
·
Number of units distributed
·
Number of customers
|
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