Answer :
The correct option (D) CO module.
What is Cost Accounting?
Cost accounting is a type of managerial accounting that measures both the fixed and variable costs associated with each stage of production in order to determine the total cost of production for an organisation.
Management uses cost accounting internally to make well-informed business decisions.
Contrary to financial accounting, which offers data to readers of external financial statements, cost accounting is not constrained by predetermined rules and can be tailored to the specific requirements of management.
Cost accounting is therefore incompatible with GAAP and cannot be used for official financial statements.
Cost accounting takes into account both variable and fixed costs for all production-related inputs.
Standard costing, activity-based costing, and other methods of cost accounting
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