The theory of cost is going further because of strategic cost driver.

随着战略成本动因理论的提出，成本理论被推进到更深层次的研究领域。

youdao

Secondly, it emphasizes analyzing not only the activity cost driver but also the strategic cost driver.

其二，以战略层面分析与作业层面分析相结合来完善营销成本管理内容；

youdao

Lastly, from different perspectives of strategic application and practical application, strategic cost driver is studied.

最后，从战略应用和实践应用两个方面研究战略成本动因分析与控制的应用价值。

youdao

Taken together, these five segmentation approaches get the right employees to join and stay, without breaking the bank, turning employer branding from a recruitment cost to a strategic driver of profit.

WSJ: Corporate Image as Recruiting Tool