Assigning Indirect costs to products
0 = no
1 = yes

How many cost centres assign indirect costs to
1 = low complexity css
2 = middle complexity css
3 = high complexity css

Rates in usage for calculation of indirect cost
1 = low complexity css
2 = middle complexity css
3 = high complexity css more than 2

how many different products (or services) does your cost system assign costs to?
1 = unique product
2 = product diversified
3 = more diversified >2

how satisfied you are with the accuracy of your cost system relating to the assignment of overheads (indirect costs) to your products or services for decision making purposes
1 = very unsatisfied
2 = unsatisfied
3 = somewhat unsatisfied
4 = neutral
5 = somewhat satisfied
6 = satisfied
7 = very satisfied

Upper management provided adequace resource for implementation and use of ABC
1 = strongly disagree
2 = disagree
3 = somewhat disagree
4 = neutral
5 = somewhat agree
6 = agree
7 = strongly agree

Adequate of resoure to invest in management accounting innovation
1 = very unimportant
2 = unimportant
3 = somewhat unimportant
4 = neutral
5 = somewhat important
6 = important
7 = very important

Annual sale revenue
1 = below $50000000
2 = $50000000-$1000000000
3 = above $1000000000

Number of employees
1 = below 10
2 = 10-49
3 = 50-249
4 = above 249

Annual reserved account
1 = below $1000000
2 = above $1000000

Business sector of activities
1 = manufacturer
2 = service
3 = financial and commercial
4 = retailer
5 = conglomerate
6 = other

Used of cost sytem in cost management ( to assign cost for decision making)
0 = No
1 = yes

Satisfaction with costing sytem ( improving decision making)
1 = very unsuccessful
2 = unsuccessful
3 = somewhat unsuccessful
4 = neutral
5 = somewhat successful
6 = successful
7 = very successful

Usage of costing system in decision making ( stock valuation)
1 = very unimportant
2 = unimportant
3 = somewhat unimportant
4 = neutral
5 = somewhat important
6 = important
7 = very important
8 = No
9 = yes