No. Indicator Mean DE Rank
1 Making timely payments for accrued expenses such as labor, taxes, interest, utility services, etc. 3.75 FI 1
2 Minimizing accrued expenses as possible and necessary. 3.14 AI 2
3 Matching of accrued expenses with the current asset of the cooperative. 3.00 AI 3
4 Planning and budgeting for the amount to be used for the accrued expenses. 2.94 AI 4
5 Ensuring sufficient cash to absorb penalties and overdue interest in case of default in paying accrued expenses 3.12 AI 5
Overall Mean 2.75 AI