You are on page 1of 4

Questionnaire for the Success and Failure of Activity-Based Costing System

Please complete our short questionnaire about your ABC system. You do not need to state your name or any personal information. It will take only few minutes of your time and thank you for your cooperation. (Please circle or highlight your response)

1.

Type of organisation Public Do you adopt ABC system Yes

Private

2.

No

3.

How would you characterize the management style of your organization? Dictatorial Autocratic Democratic Liaise Fare

4.

What % of implementation team member's time was devoted to the project? Not Less than Over Applicable 10% 11-25% 26-50% 51-75% 75% ABC Sponsor Champion 5. How would you characterize your management commitment to ABC? Not a priority Low priority Some priority High priority Top priority How would you rate your ABC implementation on communication of the objectives and rationale for the project? N/A Poor Fair Average Good Excellent

6.

7.

How would you rate your ABC implementation on commitment from senior executives? N/A Poor Fair Average Good Excellent

8.

How would you rate your ABC implementation on the following criteria? N/A Poor Fair Average Good Cross-functional representation on project team Analysis performed by team of activity and product costs

Excellent

9.

How would you rate your current ABC system on the following criteria? N/A Poor Fair Average Good Excellent Current system supports overall business needs and is cross-functional

10. How would you rate your ABC implementation on understanding and acceptance by participants of the key activities? N/A Poor Fair Average Good Excellent

11. What area of decision marking does use ABC information N/A Poor Fair Average Planning & budgeting Process/operation management Outsourcing decisions Product/service management decisions Restructuring/organisation decisions Product/service development strategies and decisions Driving process improvement efforts Identify opportunities for improvement Linked to performance measures

Good

Excellent

12. Has the results of decision action changed by using ABC information? No Minor Moderate Significant changes changes changes changes Changed pricing and cost recovery strategies Changed custom support or services Changed process Outsourcing activities or processes Changed program delivery channel Changed strategies focus Reorganized/restructure

Very significant changes

13. Has the financial situation been improved by using ABC? No Minor Moderate Extensive Significant improvement improvement improvement improvement improvement Overhead support Service efficiency Customer satisfactions Program/service design Program/service delivery

14. What levels of personnel were involved in the ABC site implementation? Not Not Somewhat Moderately Very applicable involved involved involved involved Senior management Senor finance personnel
Operations managers Func. Groups managers Supervisors/team leaders Line personnel

Extremely involved

15. Which functional group(s) were involved in the ABC site implementation? Not Not Somewhat Moderately Very Extremely applicable involved involved involved involved involved Accounting/ finance Personnel/HR Information service Quality
Purchasing/ procurement Program management Customer service Service delivery

16. What type of training is being provided for users of the ABC system? Mechanics of ABC system Applications/uses Conceptual understanding Implementation steps Public seminars In-house seminars