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.
2.
3.
Type of organisation
Public
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Do you adopt ABC system
Yes
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Private
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No
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How would you characterize the management style of your organization?
Dictatorial
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Autocratic
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Democratic
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Liaise Fare
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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
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Champion
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5.
How would you characterize your management commitment to ABC?
Not a priority □
Low priority □
Some priority □
High priority 
Top priority
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6.
How would you rate your ABC implementation on communication of the objectives and
rationale for the project?
N/A Poor
Fair
Average Good Excellent
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7.
How would you rate your ABC implementation on commitment from senior executives?
N/A Poor
Fair
Average Good Excellent
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8.
How would you rate your ABC implementation on the following criteria?
N/A
Poor Fair Average
Good
Cross-functional representation
Excellent
on project team
Analysis performed by team of
activity and product costs
9.
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How would you rate your current ABC system on the following criteria?
N/A Poor Fair
Average Good
Current system supports
overall business needs and
is cross-functional
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Excellent
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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
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11. What area of decision marking does use ABC information
N/A Poor Fair
Average
Planning & budgeting
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Good
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Excellent
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Process/operation management
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Outsourcing decisions
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Product/service management
decisions
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Restructuring/organisation
decisions
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Product/service development
strategies and decisions
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Driving process improvement
efforts
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Identify opportunities for
improvement
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Linked to performance measures
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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 
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Changed custom support
or services
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Changed process
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Outsourcing activities
or processes
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Changed program delivery
channel
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Changed strategies focus
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Reorganized/restructure
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Very significant
changes
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13. Has the financial situation been improved by using ABC?
No
Minor
Moderate
Extensive
Significant
improvement improvement improvement improvement improvement
Overhead support
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Service efficiency
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Customer satisfactions
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Program/service design
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Program/service delivery
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14. What levels of personnel were involved in the ABC site implementation?
Not
Not
Somewhat
Moderately Very
applicable involved
involved
involved
involved
Senior management
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Extremely
involved
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Senor finance personnel
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Operations managers
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Func. Groups managers
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Supervisors/team leaders
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Line personnel
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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
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Personnel/HR
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Information
service
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Quality
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Purchasing/
procurement
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Program
management
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Customer
service
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Service
delivery
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16. What type of training is being provided for users of the ABC system?
Mechanics of ABC system
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Applications/uses
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Conceptual understanding
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Implementation steps
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Public seminars
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In-house seminars
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