Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

Exercise 22

Driver Classification
Classify the following cost drivers as structural, executional, or operational.
a. Number of plants
b. Number of moves
c. Degree of employee involvement
d. Capacity utilization
e. Number of product lines
f. Number of distribution channels
g. Engineering hours
h. Direct labor hours
i. Scope
j. Product configuration
k. Quality management approach
l. Number of receiving orders
m. Number of defective units
n. Employee experience
o. Types of process technologies
p. Number of purchase orders
q. Type and efficiency of layout
r. Scale
s. Number of functional departments
t. Number of planning meetings