Resource Cost Driver
Barron's Accounting Dictionary:
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Resource Cost Driver
Best single measure of the quantity of resources consumed by an activity. An example of a resource cost driver is the percentage of total square feet occupied by an activity. This factor is used to allocate a portion of the cost of operating the facilities to the activity.
| Resource Cost Assignment, Residual Value, Residual Income (RI) | |
| Resource Costs, Responsibility, Responsibility Accounting |
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Barron's Accounting Dictionary
Dictionary of Accounting Terms. Copyright © 2010 by Barron's Educational Series, Inc. All rights reserved.
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