RESPONDENT # NATURE OF THE BUSINESS YEARS OF OPERATION Average Average

1.2 1 2 1.4 1.4

2 2 1 1.4 1.3
2.2 1 2 3.9 3.4
3 1 3 1.4 1.3
4 1 3 4 3.3
5 1 2 2.9 3.3
6 1 2 3.5 3.2
7 1 2 3.5 3.1
8 1 1 3 3.4
8 1 1 2.2 3
9 2 1 3.8 3.8
10 2 2 4 2.8
11 1 3 3.7 2.3
12 1 1 3.3 2.9
13 1 1 3.6 3.5
14 1 1 3.6 3.9
14 3 4 3.4 4
15 2 1 4 4
16 1 3 3.8 3.5
19 3 4 3.1 4
20 1 1 3.8 3.7
20 1 3 1.5 1.4
21 2 1 3.8 3.7
23 2 1 4 4
24 1 3 3.7 3.4
25 1 1 2.9 3.3
26 2 4 3.1 2
28 1 2 3.4 3.8
29 1 2 3.6 3.7
30 1 2 3.7 1.9

31 1 2 4 3.7

32 2 1 3.5 3.6

32 2 3 1 1
33 2 1 3.7 3.3
33 1 2 4 3.4
34 1 2 3.8 4

36 2 4 1.5 3.7

37 2 4 4 3.8
38 2 3 2.9 3.9
41 1 4 2.3 3.6
42 1 3 3 3.7
43 1 4 3.4 3.9
44 1 3 1.8 2.1
45 1 2 4 3.9
46 2 4 2.5 2.7

47 2 1 3.7 2.2
48 1 2 3.6 3.4
49 2 2 1.8 1.4
51 1 4 2.7 3.8
52 1 2 2.5 1.9

54 1 4 3.3 4

55 2 4 3.3 4
56 1 4 3.3 2.7
57 2 1 4 4

58 1 2 3.1 4
60 1 1 3.8 3.8

61 1 2 3.7 3.7

62 2 4 2.4 3.3
63 1 4 2.9 2.8
64 3 2 3.5 3.8
66 2 1 2.1 1
67 1 2 3.3 3.9
68 1 3 2.7 3.8
69 1 1 4 2.4
70 3 4 4 4
71 1 4 3 3.2

71 2 2 3.9 3.8

72 1 3 3.5 3.9

73 1 3 2.5 4
74 2 4 4 3.4
74 2 3 3.3 3.9
75 1 4 4 4
77 1 2 3.1 4
78 2 4 3.5 4
80 1 4 3.1 3.4
81 1 4 2.7 3.9
82 1 1 3.5 4
83 1 4 1.4 3.7
84 1 1 3.3 3.6
85 2 1 3.5 3.7
85 2 1 3.4 4
86 2 1 1.4 1
87 1 2 3 3
88 1 3 3 3
89 1 3 3 3
90 2 3 4 4
91 1 3 3.5 3.1
92 1 2 2.8 3
93 1 1 2.9 3
94 1 2 2.9 3
95 1 1 3 3
96 2 1 3 3
97 2 3 3 3
98 1 2 3 3
99 2 1 1.6 1.4
100 1 3 4 4
101 1 3 3 3.5
101 1 3 2.5 3
102 1 4 3 3
102 3 1 3 3
103 1 4 4 4
104 1 4 3 3
105 1 4 3 3
106 2 4 3 3
107 2 4 3 3
108 2 4 3 3
109 1 4 2.8 4
110 1 3 3.9 3.7
111 1 4 4 4
112 1 4 4 4
112 2 3 4 4
113 2 3 3.9 4
114 2 3 4 3.4
115 1 3 3.9 3
116 1 3 3 3
117 1 1 4 4
119 1 1 2.6 3
120 1 3 4 4
121 1 3 4 3.9
122 1 3 4 4
123 2 3 3.8 4
124 2 3 3.2 2.7
125 1 2 3.1 2.1
125 1 4 3 3
126 2 3 3 4
127 2 3 3 3
127 2 3 3 3
128 2 4 4 4
129 2 2 3.9 4
130 1 3 3.7 3.7

131 2 2 3 2.5

132 2 1 3.5 3.6

133 1 2 2.7 3.4
134 2 1 3.3 3.9
135 1 2 3.6 3.6
136 2 1 2.7 3.2
137 1 1 2 2
 y
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Average Likert Scale Financial Management Profit t
P
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d
1 ### 2
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1 Never Practice 5400 4
2
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1.466666666667 1 Never Practice 300 ### e,P
t0
5
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5
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2.8 3 Often Practice 13400 ### 0
0
d
0
d
0
e0
1.133333333333 1 Never Practice 5750 0
8
1
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3.666666666667 0
o
0
1
d
s0
4 Always Practice 16908 a0
n
0
ea0
i0
3.533333333333 3 Often Practice 13980 0
p
d
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2.8 Eia0
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3 Often Practice 13789 an
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rn
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4 4 Always Practice 14250 sa
3i4
eaw
3.733333333333 w
tvl
0 r5
m
3 Often Practice 8300 -ea0
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3.8 3 Often Practice 8650 ar0
tn
a8
u
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4 etn
0
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4 Always Practice 2020 gG
d
a0
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3.6 ### rw
ei
3 Often Practice 3240 0
o
sn
ka
1.4 2 Sometimes Practice 15500 acsw
G
sri
lo
3.266666666667 3 Often Practice 9000 em
l
o
3.533333333333 ### seas
4 Always Practice 10978
n
2
s
1
2.866666666667 3 Often Practice 8912 f,1
ko
5
s
2
4 4 Always Practice 60000 ### r0
w
4 0
e
4 Always Practice 2400 o
l
3.133333333333 3 Often Practice 15980 -u
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ro
3.8 4 Always Practice 58000 2
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5
n
3.866666666667 ### u
0
g
4 Always Practice 11844 5
s0
1.2 1 Never Practice 5800 i0
m
n
g
3.933333333333 ea
4 Always Practice 2230
s
3.866666666667 3 Often Practice 1590 sm
2.733333333333 3 Often Practice 15970 a
5
m
3.666666666667 0
i
3 Often Practice 8652 0
m
2.2 2 Sometimes Practice 2790 -i
3.2 3 Often Practice 13098 6
l
0
i
3.133333333333 3 Often Practice 13480 0
1.8
2 Sometimes Practice 8340
3.8
4 Always Practice 14789
3.333333333333 ###
3 Often Practice 1680
1
1 Never Practice 700
3.533333333333 4 Always Practice 2450
3 3 Often Practice 13098
2.666666666667
3 Often Practice 13007
2.266666666667
2 Sometimes Practice 2690
2.6
3 Often Practice 3650
3.866666666667 4 Always Practice 4300
1.333333333333 2 Sometimes Practice 18500 ###
4 4 Always Practice 17500
2.866666666667 3 Often Practice 20500
2.466666666667 3 Often Practice 16080
2.133333333333 3 Often Practice 13970 ###
2.733333333333 ###
3 Often Practice 3500
1.266666666667 ###
2 Sometimes Practice 300
4 4 Always Practice 14009
1.266666666667 1 Never Practice 990
2.533333333333 3 Often Practice 20170 ###
3.6
3 Often Practice 14000
3.8
4 Always Practice 23600
2.533333333333
3 Often Practice 3895
1.466666666667 2 Sometimes Practice 18998 ###
4
4 Always Practice 2320
4 ###
4 Always Practice 14670
2.8 3 Often Practice 8001

4 Always Practice 14255

3.466666666667
3 Often Practice 3440
2.666666666667 3 Often Practice 22500
4
4 Always Practice 44000
1 1 Never Practice 680
2.266666666667 3 Often Practice 13098
4 4 Always Practice 17250
2.666666666667 3 Often Practice 8700 ###
4 3 Often Practice 54708 ###
3.133333333333 3 Often Practice 20898

3.933333333333 ###
4 Always Practice 3350
2.8
3 Often Practice 15990
4
4 Always Practice 17230
2.8 3 Often Practice 3260
4
4 Always Practice 4350
4 4 Always Practice 23700
3.866666666667 4 Always Practice 14777
4 4 Always Practice 5250
3.333333333333 3 Often Practice 23000
3.866666666667 3 Often Practice 22680
2.866666666667 3 Often Practice 8650
3.266666666667 3 Often Practice 21098
3.733333333333 4 Always Practice 10098 ###
3.2
3 Often Practice 1750
4 4 Always Practice 2100
1 1 Never Practice 725 ###
3 3 Often Practice 13999 ###
3 3 Often Practice 16890 ###
3 3 Often Practice 16750 ###
4 4 Always Practice 4425 ###
 3.6 3 Often Practice 16290 ###
3 3 Often Practice 13076 ###
3 3 Often Practice 8640 ###
3 3 Often Practice 13000 ###
3 3 Often Practice 8995 ###
3 3 Often Practice 1976 ###
3 3 Often Practice 4100 ###
3 3 Often Practice 13577 ###
1 1 Never Practice 520 ###
4 4 Always Practice 17890 ###
4 4 Always Practice 17689 ###
3 3 Often Practice 15890 ###
3 3 Often Practice 21450 ###
1 2 Sometimes Practice 28,000 ###
2 ###
3 Often Practice 22420
3 3 Often Practice 21780 ###
3 ###
3 Often Practice 23270
3 3 Often Practice 3609 ###
3 3 Often Practice 3800 ###
3 3 Often Practice 4000 ###
4 4 Always Practice 25000 ###
3.6 4 Always Practice 17225 ###
4 4 Always Practice 24780 ###
4 4 Always Practice 24002 ###
4 4 Always Practice 4275 ###
4 4 Always Practice 4290 ###
3 3 Often Practice 4225 ###
3 3 Often Practice 16800 ###
3 3 Often Practice 17000 ###
4 4 Always Practice 10670 ###
3 3 Often Practice 8800 ###
4 4 Always Practice 17077 ###
3.4 4 Always Practice 17545 ###
4 4 Always Practice 17000 ###
4 4 Always Practice 4370 ###
3.133333333333 ###
3 Often Practice 4080
3.133333333333 3 Often Practice 13874 ###
3 ###
3 Often Practice 22220
4 4 Always Practice 4420 ###
3 3 Often Practice 4050 ###
3 ###
3 Often Practice 4150
4 4 Always Practice 5500 ###
4 4 Always Practice 3450 ###
3.733333333333 ###
4 Always Practice 17456
1.6 ###
2 Sometimes Practice 2750
2.333333333333
3 Often Practice 1777
3.4 3 Often Practice 13546
2.666666666667 3 Often Practice 1900
3.8 4 Always Practice 14780 ###
3.133333333333
3 Often Practice 1780
2 2 Sometimes Practice 7750 ###
RESPONDENT # NATURE OF THE BUSINESS YEARS OF OPERATION
1 3 2
1.1 1 1
2 1 3
3 1 1
3 2 1
4 1 2
5 2 1
6 1 1
7 3 1
8 1 2
9 1 1
10 1 1
11 1 3
12 1 2
13 2 1
14 2 3
15 1 4
18 1 2
19 3 1
20 1 1
21 2 1
22 2 1
23 1 1
24 1 1
25 1 1
26 3 1
27 1 2
28 2 1
29 1 1
30 1 3
31 1 1
32 1 4
33 1 2
36 1 4
37 2 1
39 1 1
40 1 3
41 3 2
42 3 3
43 3 3
44 3 1
46 1 2
47 2 2
48 3 2
48 1 2
49 2 2
50 2 1
51 2 2
52 2 2
53 2 2
54 3 3
55 2 3
56 2 3
57 1 1
58 3 1
59 1 2
60 1 1
61 1 1
62 3 2
63 1 1
64 3 2
65 2 2
66 1 1
67 2 1
68 1 1
69 1 1
70 2 1
Average Budgeting Average Cost Control Average W Financial Management
2.3 2.3 2.6 2
2.2 2.5 2.46666666666667 2
1.1 1.2 1.26666666666667 1
1.3 1.1 1.2 1
1.7 2.1 2.2 2
1.2 1.4 1.06666666666667 1
2.6 2.4 2.26666666666667 2
1.4 1.3 1.13333333333333 1
2.4 2.5 2.4 2
1.1 1 1 1
3 2.2 2.2 2
2.7 2.3 2.26666666666667 2
1.2 1.4 1 1
1.3 1.6 1.06666666666667 1
1.3 1.3 1.2 1
2.8 2.5 2.06666666666667 2
1.1 1.1 1.26666666666667 1
2 2.4 1.46666666666667 2
1.4 1.4 1.46666666666667 1
2.3 2.2 1.73333333333333 2
2.3 2.3 2.2 2
1.8 1.6 1.06666666666667 1
2.3 2 2.33333333333333 2
3 2.4 2 2
1.7 2.1 1.86666666666667 2
4 4 2 3
3.2 3.2 3.53333333333333 3
1.8 1.5 1.06666666666667 1
3.3 3.8 3.2 3
4 4 2.2 3
4 3 3.4 3
1.3 1.2 1.2 1
3.3 4 3.06666666666667 3
1.1 1.2 1 1
1.3 1.4 1.13333333333333 1
3.7 4 2.53333333333333 3
3.7 3.5 2.86666666666667 3
1.3 1.5 1.13333333333333 1
3.8 3.2 3 3
3 4 2.8 3
3.8 3.9 4 4
4 4 3.8 4
4 4 2.8 4
4 4 3.66666666666667 4
3.9 3.6 3.8 4
4 4 4 4
4 4 3.4 4
4 4 4 4
3.2 4 2.8 3
4 4 4 4
3.8 3.9 4 4
4 4 4 4
3.5 4 4 4
3.8 3.5 3.13333333333333 3
4 4 2.8 4
4 4 4 4
3.3 3.3 2.73333333333333 3
4 4 3.73333333333333 4
3.8 4 4 4
3.8 4 4 4
4 4 4 4
4 3.8 4 4
4 4 4 4
4 3.2 4 4
4 3 3.46666666666667 3
3.4 3.2 3.6 3
4 4 4 4
 Profit
Sometimes Practice 95760
Sometimes Practice 45098
Never Practice 45020
Never Practice 33404
Sometimes Practice 26900
Never Practice 37690
Sometimes Practice 27805
Never Practice 35200
Sometimes Practice 80920
Never Practice 38669
Sometimes Practice 46758
Sometimes Practice 45900
Never Practice 43200
Never Practice 39099
Never Practice 20400
Sometimes Practice 35870
Never Practice 46232
Sometimes Practice 52000
Never Practice 80200
Sometimes Practice 48972
Sometimes Practice 25789
Never Practice 23060
Sometimes Practice 47660
Sometimes Practice 46500
Sometimes Practice 45900
Often Practice 126500
Often Practice 83333
Never Practice 27800
Often Practice 72500
Often Practice 94009
Often Practice 71347
Never Practice 43098
Often Practice 82990
Never Practice 45420
Never Practice 25082
Often Practice 71950
Often Practice 90100
Never Practice 90800
Often Practice 137000
Often Practice 135780
Always Practice 128900
Always Practice 94995
Always Practice 68000
Always Practice 132500
Always Practice 91090
Always Practice 72570
Always Practice 65420
Always Practice 71450
Often Practice 63000
Always Practice 70890
Always Practice 140000
Always Practice 73240
Always Practice 74600
Often Practice 72648
Always Practice 126095
Always Practice 90460
Often Practice 75000
Always Practice 77340
Always Practice 135000
Always Practice 76300
Always Practice 131020
Always Practice 72990
Always Practice 78420
Always Practice 66000
Often Practice 74096
Often Practice 72000
Always Practice 64300