The main aim of ____________ accounting is to ascertain cost relating to the various activities of the business and to have cost control.

Financial

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Cost

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Management

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Human resource

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Solution

The correct option is B Cost
Cost accounting is a branch of accounting which records all cost parameters. To ascertain the cost relating to various activities, cost accounting is the base.
The main objectives of Cost Accounting are as follows :
(i) Ascertainment of cost, (ii) Determination of selling price, (iii) Cost control and cost reduction, (iv) Ascertaining the profit of each activity, (v) Assisting management in decision-making.

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