Assigning Indirect costs to products
How many cost centres assign indirect costs to
Rates in usage for calculation of indirect cost
how many different products (or services) does your cost system assign costs to?
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
Upper management provided adequace resource for implementation and use of ABC
Adequate training provided for using ABC
Adequate of resoure to invest in management accounting innovation
Knowledge and awareness data from ABC model provide accurate assessment of costs
knowledge and awareness of ABC information used in the firm for special cost studies
Managers are knowledgeable about ABC information
Management knowledge and awareness of management accounting innovation
ABC receives strong support from managers
Support for ABC in this company iis widespread
Support from deparment outside accounting for ABC success
Management support for management accounting innovation system
Organisation ICT is highly integrated
Information system offers user friendly query capabilities to various users
A wide array of cost and performance data is available within the system
level of integration of information commucation technology in business unit
Level of avoidance of uncertainty with the outcomes of innovation
Annual sale revenue
Number of employees
Annual reserved account
Business sector of activities
Used of cost sytem in cost management ( to assign cost for decision making)
Used of cost system in cost management (use for cost management)
Use of cost system in cost management (determining the cost of products for use in cost plus pricing)
Used of cost system in cost management (in cost management )
Satisfaction with costing sytem ( improving decision making)
Satisfaction with costing sytem ( as right tool)
Satisfaction with costing system ( overall benefit)
Satisfactio with costing system ( good thing for our company)
Satisfaction with costing sytem (ABC information has had a noticeable impact on our company)
Usage of costing system in decision making ( stock valuation)
Usage of costing system in decision making ( product or service discontinuation decision)
Usage of costing system in decision making (product mix decisions)
Usage of costing system in decision ( outsourcing decisions)
Usage of costing system in decsion making ( new product or service overview decisions)
Usage of costing system in decision making (profitability analysis)
Usage of costing system in decison making (budgeting)
Usage of costing sytem in decison making (activity performance measurement and improvement)
Upper management provided adequace resource for implementation and use of ABC 11
Adequate training provided for using ABC 22
Adequate of resoure to invest in management accounting innovation 44
Level of avoidance of uncertainty with the outcomes of innovation11
Knowledge and awareness data from ABC model provide accurate assessment of costs11
knowledge and awareness of ABC information used in the firm for special cost studies22
Managers are knowledgeable about ABC information33
Management knowledge and awareness of management accounting innovation44
ABC receives strong support from managers11
Support for ABC in this company iis widespread22
Support from deparment outside accounting for ABC success33