Statement

Mean

Std. Deviation

Coefficient of Variation (percent)

System for recording sales

3.19

1.186

37.179

System for recording purchases daily

3.42

1.179

34.474

System for recording expenses and payments

3.09

1.18

38.188

Maintains records for costing its goods and services

2.95

1.094

37.085

Accounting system generates information

2.85

1.014

35.579

Recognizes accounting function

2.88

0.981

34.063

Measures to manage costs effectively

2.83

0.897

31.696

Use of information for decision making

2.83

0.926

32.721

Records generated through computer system

1.51

1.126

74.570

Records kept are manual

3.76

1.300

34.574

No need to maintain records

1.73

0.89

51.445

Proper maintenance of records is costly

2.12

0.848

40.000

Owner records off memory

2.07

0.882

42.609

Uses accounting systems commonly used

2.45

0.935

38.163

Enterprise too small to maintain records

1.75

0.833

47.600

In built systems of checks and balances

2.83

0.901

31.837

Maintains s system for accounting for its taxes

2.39

0.950

39.749

Observes KRA requirements

2.45

1.091

44.531

Enterprise has a record for all enterprise assets

2.15

1.406

65.395

Aggregate Scores

2.592

1.080

41.656