Benefits (perceived) derived from the use of SMA techniques
| Country | Developed countries | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| USA | UK | New Zealand | Australia | |||||||
| Study | Guilding et al. (2000) | Guilding et al. (2000) | Guilding (1999) | Guilding et al. (2000) | Guilding and McManus (2002) | |||||
| Sample size (Final) | 127 | 63 | 112 | 124 | 124 | |||||
| Scale used | 1–7 | 1–7 | 1–7 | 1–7 | 1–7 | |||||
| Mean | Rank | Mean | Rank | Mean | Rank | Mean | Rank | Mean | Rank | |
| ABC/M** | NA | NA | NA | NA | NA | |||||
| Attribute costing | 3.56 | 9 | 3.13 | 11 | NA | 3.65 | 9 | NA | ||
| LCC** | 3.76 | 8 | 3.58 | 8 | NA | 3.38 | 10 | NA | ||
| Quality costing | 4.10 | 7 | 3.98 | 6 | NA | 4.65 | 6 | NA | ||
| Strategic costing | 4.93 | 5 | 4.94 | 5 | 4.86 | 5 | 4.86 | 5 | NA | |
| Target costing | 4.35 | 6 | 3.40 | 9 | NA | 3.83 | 8 | NA | ||
| VCC** | 4.35 | 6 | 3.96 | 7 | NA | 4.37 | 7 | NA | ||
| CCA** | 5.26 | 4 | 5.49 | 3 | 5.16 | 3 | 5.16 | 3 | NA | |
| CPM** | 5.70 | 1 | 5.85 | 1 | 5.69 | 1 | 5.69 | 1 | NA | |
| CPAFS** | 5.36 | 3 | 5.72 | 2 | 5.05 | 4 | 5.05 | 4 | NA | |
| CPA** | NA | NA | NA | NA | 5.08 | 1 | ||||
| LTCPA** | NA | NA | NA | NA | 4.38 | 2 | ||||
| VCA** | NA | NA | NA | NA | 4.19 | 3 | ||||
| Benchmarking | NA | NA | NA | NA | NA | |||||
| Brand valuation | 3.45 | 10 | 3.21 | 10 | NA | 3.28 | 11 | NA | ||
| IPM/BSC** | NA | NA | NA | NA | NA | |||||
| Strategic pricing | 5.62 | 2 | 5.38 | 4 | 5.32 | 2 | 5.32 | 2 | NA | |
| Country | Developed countries | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| USA | UK | New Zealand | Australia | |||||||
| Study | ||||||||||
| Sample size (Final) | 127 | 63 | 112 | 124 | 124 | |||||
| Scale used | 1–7 | 1–7 | 1–7 | 1–7 | 1–7 | |||||
| Mean | Rank | Mean | Rank | Mean | Rank | Mean | Rank | Mean | Rank | |
| ABC/M** | NA | NA | NA | NA | NA | |||||
| Attribute costing | 3.56 | 9 | 3.13 | 11 | NA | 3.65 | 9 | NA | ||
| LCC** | 3.76 | 8 | 3.58 | 8 | NA | 3.38 | 10 | NA | ||
| Quality costing | 4.10 | 7 | 3.98 | 6 | NA | 4.65 | 6 | NA | ||
| Strategic costing | 4.93 | 5 | 4.94 | 5 | 4.86 | 5 | 4.86 | 5 | NA | |
| Target costing | 4.35 | 6 | 3.40 | 9 | NA | 3.83 | 8 | NA | ||
| VCC** | 4.35 | 6 | 3.96 | 7 | NA | 4.37 | 7 | NA | ||
| CCA** | 5.26 | 4 | 5.49 | 3 | 5.16 | 3 | 5.16 | 3 | NA | |
| CPM** | 5.70 | 1 | 5.85 | 1 | 5.69 | 1 | 5.69 | 1 | NA | |
| CPAFS** | 5.36 | 3 | 5.72 | 2 | 5.05 | 4 | 5.05 | 4 | NA | |
| CPA** | NA | NA | NA | NA | 5.08 | 1 | ||||
| LTCPA** | NA | NA | NA | NA | 4.38 | 2 | ||||
| VCA** | NA | NA | NA | NA | 4.19 | 3 | ||||
| Benchmarking | NA | NA | NA | NA | NA | |||||
| Brand valuation | 3.45 | 10 | 3.21 | 10 | NA | 3.28 | 11 | NA | ||
| IPM/BSC** | NA | NA | NA | NA | NA | |||||
| Strategic pricing | 5.62 | 2 | 5.38 | 4 | 5.32 | 2 | 5.32 | 2 | NA | |
Note(s): *No prior studies available in the context of developing economies. **ABC/M = Activity-based costing/management, LCC = Life-cycle costing, VCC = Value chain costing, CCA = Competitor cost assessment, CPM = Competitive position monitoring, CPAFS = Competitor performance appraisal based on financial statements, CPA = Customer profitability analysis, LTCPA = Lifetime customer profitability analysis, VCA = Valuation of customers as assets, IPM = Integrated performance measurement, BSC = Balanced scorecard
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