Final answer:
Non-unit-based drivers are factors that affect costs but do not vary directly with the number of units produced, such as process complexity or technological changes, as opposed to unit-based cost drivers that vary with output.
Step-by-step explanation:
Drivers that explain changes in costs as factors other than changes in units produced are called non-unit-based drivers. These are aspects that impact costs but do not vary directly with the number of units produced. Examples of non-unit-based drivers include the complexity of the production process or a change in production technology. These differ from unit-based cost drivers, which are factors such as the number of hours worked or the number of units produced that typically change in proportion with the output.
Understanding different cost drivers is important because it helps businesses assess and manage their costs more effectively. For example, breaking down total costs into fixed, marginal, average total, and average variable costs provides valuable insights for the firm and informs decision-making processes regarding production and pricing strategies. Aspects like the costs involved in production can differ significantly between industries—such as between producing cars and producing computer software—highlighting the need for distinct strategies for managing costs.