Table 2 also provided information that advance management accounting tools did not consider as an important tools in managing the corporation. It indicates that medium and big-scale manufacturing companies in Jogyakarta are still rely on traditional accounting tools. Activity based costing or ABC only perceived as vitally important tools by 13,3% medium-scale and 37,5% big-scale companies, whereas the balance scorecard also gain the same perception. This result explain the same situation for others advanced management accounting tools such as balance scorecard, cost driver analysis, value added analysis and target costing