The survey covers 11 categories of management accounting tools, split into operational, managerial and strategic groups.
The number of tools in each category varies from five (reward systems) to 16 (strategic tools).
Use of the tools is not mutually exclusive – for example in relation to the operational group’s ‘pricing tools’ category, different segments of the business may use different pricing strategies, or two or more tools may be used in combination (for example cost-plus pricing and transfer pricing between business units).