The correct answer is: D. Cost accounting
Cost accounting is a branch of accounting that focuses on the measurement, analysis, and reporting of costs. It is used to help businesses make decisions about pricing, production, and other areas.
Human resource accounting is a branch of accounting that focuses on the measurement and reporting of the costs and benefits of human resources. It is used to help businesses make decisions about staffing, training, and other areas.
Creative accounting is a term used to describe the practice of using accounting techniques to make a company’s financial statements look better than they actually are. It is often used to mislead investors and creditors.
Financial accounting is a branch of accounting that focuses on the preparation and reporting of financial statements for external users, such as investors and creditors. It is used to provide information about a company’s financial position, performance, and changes in financial position.
Cost accounting is the most appropriate choice for making an appropriate choice to invest in manpower or other resources because it provides information about the costs of different resources and the benefits that can be expected from them. This information can be used to make decisions about which resources to invest in and how much to invest in them.