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what's your age?
 
less than 25
 
25-35
 
35-45
 
more than 45
 
 
 
what's your occupation?
 
accounting
 
manager
 
worker
 
proprietor
 
Other
 
 
 
 
Is cost control important in a manufacturing enterprise?
 
strongly agree
 
agree
 
disagree
 
strongly disagree
 
 
 
In order to cater to the low price of buyers' requirement and reduce product cost,do you agree to reduce the price and class of raw materials?
 
strongly agree
 
agree
 
disagree
 
strongly disagree
 
 
 
In order to cater to the low price of buyers' requirement and reduce product cost, do you agree to strictly control the labor cost?
 
strongly agree
 
agree
 
disagree
 
strongly disagree
 
 
 
In order to cater to the low price of buyers' requirement and reduce product cost, do you agree to reduce the material input for product?
 
strongly agree
 
agree
 
disagree
 
strongly disagree
 
 
 
In order to cater to the low price of buyers' requirement and reduce product cost, do you agree to consider reduce the wages of the technological process?
 
strongly agree
 
agree
 
disagree
 
strongly disagree
 
 
 
Traditional cost method uses single allocation base. But Activity-based costing uses multiple allocation base, and emphasis on financial variables and non-financial variables as a whole.
 
strongly agree
 
agree
 
disagree
 
strongly disagree
 
 
 
Do you agree that traditional cost method generally considers short-term fluctuations and lack of long-term strategic management?
 
strongly agree
 
agree
 
disagree
 
strongly disagree
 
 
 
Do you agree that the object of traditional cost method is mainly limited to the product, but activity-based costing requires to provide cost information to different levels of cost objects?
 
strongly agree
 
agree
 
disagree
 
strongly disagree