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cost driver [‘kɔst 'draɪvə] stresses
gen.	затратная составляющая (In a system of activity-based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity When such factors can be clearly identified and measured, they will be used as a basis for allocating costs to cost objects. The term cost driver is therefore effectively synonymous with both activity measure and allocation base and the literature often uses them interchangeably. OB&M Alexander Demidov); затратный фактор (Stas-Soleil)
account.	носитель издержек; затратообразующий фактор (Syrira)
avia.	фактор, определяющий стоимость
consult.	фактор, влияющий на затраты (Moscowtran)
O&G, sakh.	носитель затрат; источник затрат; фактор, определяющий величину затрат
cost drivers
avia.	статьи затрат, вносящие наибольший вклад в стоимость (geseb)