Assessment of performance
Measurement techniques using performance appraisal by the company using an instrument that was developed from a variety of literature (Hansen and Mowen, 2005; Atkinson et al, 2001; Kaplan and Atkinson, 1998; Mulyadi, 2001; Riwayadi; 2006) which consists of 24 items variable. The use of accounting techniques by the company for five years was measured with five Likert scale was adopted from Chenhall and Smith (1998) in Pavlatos and Paggios (2009). Scale used to determine the level of use is a technique to never to very often on a scale of 5.

Information for decision making
Measurement techniques use information for decision by the company using an instrument that was developed from a variety of literature (Hansen and Mowen, 2005; Atkinson et al, 2001; Kaplan and Atkinson, 1998; Mulyadi, 2001; Riwayadi; 2006) which consists of 9 items variable . The use of accounting techniques by the company for five years was measured with five Likert scale was adopted from Chenhall and Smith (1998) in Pavlatos and Paggios (2009). Scale used to determine the level of use is a technique to never to very often on a scale of 5.

Cost of product
Measurement techniques using cost of goods calculations products by the company using an instrument that was developed from a variety of literature (Hansen and Mowen, 2005; Atkinson et al, 2001; Kaplan and Atkinson, 1998; Mulyadi, 2001; Riwayadi; 2006) which consists of 4 items variable . The use of accounting techniques by the company for five years was measured with five Likert scale was adopted from Chenhall and Smith (1998) in Pavlatos and Paggios (2009). Scale used to determine the level of use is a technique to never to very often on a scale of 5.

Corporate Performance
In this study Vendor performance is measured using one of the financial ratios Return on Asset (ROA) because this ratio measures the ability of companies to make profits with the overall level of assets available in the company (Purwatmo, 2004; in Rahayu, 2005). According to Larson, et al (2005) in Rahayu (2005): “Return on Assets (ROA) Called also Return On Investment (ROI)”.