The correct answer is: A. Cost accounting
Cost accounting is a branch of accounting that focuses on the measurement, analysis, and reporting of costs. It is used by managers to make decisions about pricing, production, and other aspects of a business.
Traditional accounting is a branch of accounting that focuses on the preparation of financial statements for external users, such as investors and creditors. It is based on the historical cost principle, which states that assets should be recorded at their original cost.
Decision accounting is a branch of accounting that focuses on the measurement and analysis of costs for decision-making purposes. It is used by managers to make decisions about such things as whether to introduce a new product, whether to close a plant, or whether to invest in a new project.
The answer is A. Cost accounting because it is the branch of accounting that focuses on the measurement, analysis, and reporting of costs. It is used by managers to make decisions about pricing, production, and other aspects of a business.