IMA Management Accounting Effectiveness Survey

Usefulness of Cost Information

Question 1 (of 12)

Question Title

* 1. Please indicate the degree to which you agree with the following statements regarding the usefulness of the internal decision support cost information provided to your business unit:

	Strongly Disagree	Disagree	Somewhat Disagree	Neutral	Somewhat agree	Agree	Strongly Agree	Don't Know	N/A
Our business unit’s cost information is effective for budgeting, planning, and evaluation.	Our business unit’s cost information is effective for budgeting, planning, and evaluation. Strongly Disagree	Our business unit’s cost information is effective for budgeting, planning, and evaluation. Disagree	Our business unit’s cost information is effective for budgeting, planning, and evaluation. Somewhat Disagree	Our business unit’s cost information is effective for budgeting, planning, and evaluation. Neutral	Our business unit’s cost information is effective for budgeting, planning, and evaluation. Somewhat agree	Our business unit’s cost information is effective for budgeting, planning, and evaluation. Agree	Our business unit’s cost information is effective for budgeting, planning, and evaluation. Strongly Agree	Our business unit’s cost information is effective for budgeting, planning, and evaluation. Don't Know	Our business unit’s cost information is effective for budgeting, planning, and evaluation. N/A
Our cost information is effective for product decisions (e.g., pricing, design, outsourcing).	Our cost information is effective for product decisions (e.g., pricing, design, outsourcing). Strongly Disagree	Our cost information is effective for product decisions (e.g., pricing, design, outsourcing). Disagree	Our cost information is effective for product decisions (e.g., pricing, design, outsourcing). Somewhat Disagree	Our cost information is effective for product decisions (e.g., pricing, design, outsourcing). Neutral	Our cost information is effective for product decisions (e.g., pricing, design, outsourcing). Somewhat agree	Our cost information is effective for product decisions (e.g., pricing, design, outsourcing). Agree	Our cost information is effective for product decisions (e.g., pricing, design, outsourcing). Strongly Agree	Our cost information is effective for product decisions (e.g., pricing, design, outsourcing). Don't Know	Our cost information is effective for product decisions (e.g., pricing, design, outsourcing). N/A
The cost information we have is not helpful for process improvement.	The cost information we have is not helpful for process improvement. Strongly Disagree	The cost information we have is not helpful for process improvement. Disagree	The cost information we have is not helpful for process improvement. Somewhat Disagree	The cost information we have is not helpful for process improvement. Neutral	The cost information we have is not helpful for process improvement. Somewhat agree	The cost information we have is not helpful for process improvement. Agree	The cost information we have is not helpful for process improvement. Strongly Agree	The cost information we have is not helpful for process improvement. Don't Know	The cost information we have is not helpful for process improvement. N/A
Our cost information system provides an accurate assessment of costs in this firm.	Our cost information system provides an accurate assessment of costs in this firm. Strongly Disagree	Our cost information system provides an accurate assessment of costs in this firm. Disagree	Our cost information system provides an accurate assessment of costs in this firm. Somewhat Disagree	Our cost information system provides an accurate assessment of costs in this firm. Neutral	Our cost information system provides an accurate assessment of costs in this firm. Somewhat agree	Our cost information system provides an accurate assessment of costs in this firm. Agree	Our cost information system provides an accurate assessment of costs in this firm. Strongly Agree	Our cost information system provides an accurate assessment of costs in this firm. Don't Know	Our cost information system provides an accurate assessment of costs in this firm. N/A
Our business unit’s cost information is not helpful for customer profitability analysis.	Our business unit’s cost information is not helpful for customer profitability analysis. Strongly Disagree	Our business unit’s cost information is not helpful for customer profitability analysis. Disagree	Our business unit’s cost information is not helpful for customer profitability analysis. Somewhat Disagree	Our business unit’s cost information is not helpful for customer profitability analysis. Neutral	Our business unit’s cost information is not helpful for customer profitability analysis. Somewhat agree	Our business unit’s cost information is not helpful for customer profitability analysis. Agree	Our business unit’s cost information is not helpful for customer profitability analysis. Strongly Agree	Our business unit’s cost information is not helpful for customer profitability analysis. Don't Know	Our business unit’s cost information is not helpful for customer profitability analysis. N/A
Our existing cost information is the right tool for helping us manage costs.	Our existing cost information is the right tool for helping us manage costs. Strongly Disagree	Our existing cost information is the right tool for helping us manage costs. Disagree	Our existing cost information is the right tool for helping us manage costs. Somewhat Disagree	Our existing cost information is the right tool for helping us manage costs. Neutral	Our existing cost information is the right tool for helping us manage costs. Somewhat agree	Our existing cost information is the right tool for helping us manage costs. Agree	Our existing cost information is the right tool for helping us manage costs. Strongly Agree	Our existing cost information is the right tool for helping us manage costs. Don't Know	Our existing cost information is the right tool for helping us manage costs. N/A
Our cost information is not helpful to me in my work.	Our cost information is not helpful to me in my work. Strongly Disagree	Our cost information is not helpful to me in my work. Disagree	Our cost information is not helpful to me in my work. Somewhat Disagree	Our cost information is not helpful to me in my work. Neutral	Our cost information is not helpful to me in my work. Somewhat agree	Our cost information is not helpful to me in my work. Agree	Our cost information is not helpful to me in my work. Strongly Agree	Our cost information is not helpful to me in my work. Don't Know	Our cost information is not helpful to me in my work. N/A
Overall, I think the benefits of improving our cost information system would outweigh the costs.	Overall, I think the benefits of improving our cost information system would outweigh the costs. Strongly Disagree	Overall, I think the benefits of improving our cost information system would outweigh the costs. Disagree	Overall, I think the benefits of improving our cost information system would outweigh the costs. Somewhat Disagree	Overall, I think the benefits of improving our cost information system would outweigh the costs. Neutral	Overall, I think the benefits of improving our cost information system would outweigh the costs. Somewhat agree	Overall, I think the benefits of improving our cost information system would outweigh the costs. Agree	Overall, I think the benefits of improving our cost information system would outweigh the costs. Strongly Agree	Overall, I think the benefits of improving our cost information system would outweigh the costs. Don't Know	Overall, I think the benefits of improving our cost information system would outweigh the costs. N/A

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