Advanced Management Account Technique in Modern

Manufacturing Environment

AMAT Usage Rate Measurement

To what extent does your company (or business unit) use the following
management account techniques? Please put a tic mark () on the
appropriate box next to each statement.

Statement

Alway
s
5

Frequent
ly
4

Sometim
es
3

Very
Rarel
y
2

Never
1

Alway

Frequent

Sometim

Very

Never

Activity Based Costing

Target Costing
Life Cycle Costing
Customer Accounting
Customer and Marketing
Chain Analysis System
Benchmarking
Competitor Analysis
Competitive Position
Monitoring
Economic Value Added
Balanced Scorecard
Intellectual Capital
Evaluation
Quality Costing
Total Quality Management
Strategic Cost Management
Value Chain Costing
Lean Manufacturing
Productivity
Statement

s
5

ly
4

es
3

Rarel
y
2

Alway
s
5

Frequent
ly
4

Sometim
es
3

Very
Rarel
y
2

Never
1

Alway
s
5

Frequent
ly
4

Sometim
es
3

Very
Rarel
y
2

Never
1

Material Conversion Time is

Less
Efficiency (Output/ Input) is
high
Labor Cost as a Percentage
of Cost of Goods Sold is
less.
Overhead Cost as
Percentage of Product Cost
is Less
Competitive advantage

Statement
Our company enjoys low
variable cost percentage
Our status of innovation is
satisfactory
We have good amount of
research and development
as a percentage of sales
Our company enjoys good
amount of return on the
capital invested
We have good amount of
total turnover in as a
percentage of market size
Strategic Positioning

Statement
Our company believes in

differentiating strategy
Our company follows cost
leadership strategy