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Welcome to the CityU SCOPE academic research.

You are invited to take part in this academic research questionnaire about the investigation of application of activity based costing in Hong Kong restaurant sector. The Questionnaire is designed to collect your thoughts and opinion about the use of activity based costing in Hong Kong restaurant industry. This survey shall take around 10 minutes of your time. Your response is voluntary and will be kept in the strictest confidentiality. All responses will be made anonymous and not be identified by individual. Thank you very much for your time and support. Please start with the survey now by clicking on the Continue button below.
 
 
Part A: Background


How long have you worked in the restaurant?
 
Less than a year
 
1-3 years
 
4-7 years
 
8-10 years
 
More 10 years
 
 
 
How many staff in your restaurant?
 
Less than 50
 
51-150
 
151-400
 
401-1000
 
More than 1000
 
 
What do you think the important level of the following factors in product service pricing?
Not importantVery important
1 2 3 4 5
a) Production cost
b) Customer
c) Competitors
d) Other: ____________
 
 
 
Which the following item is most costly in your restaurant? Please drag and rank. (1= most, 4=least)
Drag your choices here to rank them
     
     
     
    Do you satisfy with your current cost allocation system?
     
    Yes
     
    No
     
     
     
    Has your restaurant adopted ABC?
     
    Yes
     
    No
     
     
    Part B: ABC Adopter


    Please consider each of the following factors in the decision to adopt ABC in your restaurant:How satisfied are you with the following:
    Strongly DisagreeStrongly Agree
    1 2 3 4 5
    a) The inaccuracies of product cost of the traditional cost systems
    b) Lack of decision-making information
    c) Increased automation in the production process
    d) Growing overhead eg: administrative cost
    e) Strategic pricing
    f) Best cost control and profit
    g) Restructuring
    h) Other (please specify)
     
     
    What is the mainly used for the ABC information in your restaurant?
    Strongly DisagreeStrngly Agree
    1 2 3 4 5
    a) Planning
    b) Decision making
    c) Performance measurement
    d) Cost Control
    e) Other (please specify)
     
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