The main purpose of the usage of cost accounting is 100% cost control and performance evaluation. The use of
standard costing for inventory valuation, computing product cost for decision making, and as an aid to budgeting were given a 100% importance rating for the firms in primary industry, while the costing inventories and
computing product cost for decision making were more than 90% of importance for supplier firms. A statistical
difference for “as an aid to budgeting” signals that primary firms employ the budgeting function to a statistically
greater degree than supplier firms do.