Data Collection Method

Data was collected by interviewing top management and middle level of the
company as representative of chief executive officers, production department,
marketing and sales department, chief finance officer, deputy ceo support service,
human resource units, supply chain department, fleet operation management.
These department and units are selected purposely as a major cost drivers activities
are pooled by this department and units.

All these department and units are interviewed according to the following non
structure types of interview

Interviewing question.

1. Do the top management of this company support activity based costing system
as priority for costing for product or service provision over the other means
costing?

2. Do the training and need of activity-based costing as method of costing system

provided to all employees and clearly known by them

3. Do the middle level and operating management of this company have clear
commitment to use activity-based costing information in their respective unit

4. Do all cost drivers activity in this company clearly identified for each function
department or service providers?

5. Do the costing system designed according this cost drivers activity for this
company?

6. After company implement activity-based costing system as means of costing for

product /service, gains any benefit from this means costing ?

7. Do the company uses the activity-based costing data as company's performance

evaluation, and for decision making tool?