This questionnaire is prepared to collect data for an academic research study on the assessment
of cost accounting practices among small manufacturing enterprises in Shiro Meda Area, Gullele
Sub-City, Addis Ababa. The information collected will be used solely for academic purposes.
Please answer all questions honestly. Your responses will be kept strictly confidential.
Section A: General Information (Tick the appropriate option)
1. Gender:
☐ Male ☐ Female
2. Age:
☐ Below 25 ☐ 25–34 ☐ 35–44 ☐ 45–54 ☐ 55 and above
4. Years in operation:
☐ Less than 2 years ☐ 2–5 years ☐ 6–10 years ☐ More than 10 years
5. Type of manufacturing activity:
☐ Textile ☐ Metal/Wood Work ☐ Food Processing ☐ Handicrafts ☐ Other
6. Number of employees:
☐ Below 5 ☐ 5–10 ☐ 11–20 ☐ 21–50 ☐ Above 50
8. Do you use any cost accounting system in your business?
☐ Yes ☐ No ☐ Not sure
9. How often do you prepare cost reports?
☐ Weekly ☐ Monthly ☐ Quarterly ☐ Annually ☐ Never
10. Who prepares cost records or reports?
☐ Owner/Manager ☐ Accountant ☐ External Consultant ☐ Other
Section B: Cost Accounting Practices (Indicate your level of agreement) Scale:
1 = Strongly Disagree 2 = Disagree 3 = Neutral 4 = Agree 5 = Strongly Agree
Statement 1 2 3 4 5
1 Cost classificat (direct and indirect costs) is applied in our
operations
2 We use cost information when setting product prices
3 Cost data are used to monitor materials, labor, and
overhead costs
4 Periodic cost reports are prepared for management
5 The owner or manager has basic cost accounting
knowledge.
6 Cost accounting helps to improve performance and
efficiency
7 Our enterprise uses computerized accounting systems
8 Cost accounting reports are used for management
decisions.
9 Cost accounting contributes to profitability improvement.
10 Our enterprise maintains cost records regularly
Section C: Budgeting and Cost Control
Statement 1 2 3 4 5
1 Our enterprise prepares an annual budget.
2 Actual costs are compared with budgets to control
performance
3 Corrective actions are taken when costs exceed planned
levels
4 Cost information is used for decision-making and planning
5 Cost control systems are well established in our enterprise.
Section D: Challenges of Cost Accounting
Statement 1 2 3 4 5
1 There is a lack of skilled personnel in cost accounting.
2 The cost of implementing accounting systems is high.
3 Management lacks awareness of the benefits of cost
accounting.
4 Access to accounting software is limited.
5 There is little institutional or government support for
training.
Section E: Use of Technology and External Support
1 Which record-keeping method do you use?
☐ Manual ☐ Spreadsheet ☐ Accounting Software ☐ Outsourced Accountant
2 Have you received any external support or training in cost accounting? ☐ Yes ☐ No
3 If yes, from whom? ☐ Government ☐ NGO ☐ Business Association ☐ Other Section
Interview Questions (Key Informants)
1. How is cost accounting practiced in your enterprise, and who is responsible for maintaining
cost data?
2. What challenges do you face in implementing cost accounting practices?
3. What measures or supports would help improve cost accounting practices in small
manufacturing enterprises in the Shiro Meda area?
