Cost Driver
From ControllingWiki
Cost Driver - any situation or event that causes a change in the consumption of a resource, or influences quality or cycle time. An activity may have multiple cost drivers. Cost drivers do not necessarily need to be quantified; however, they strongly influence the selection and magnitude of resource drivers and activity drivers.
Literature
Dierks, Cokins, CAM-I Glossary
Author
Zieliński Tomasz
This is the