1. According to CIMA, England, "the technique and process of ascertaining cost is called
Costing
c. Cost Accountancy
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C.I.M.A London has defined costing as – “the techniques and processes of ascertaining costs”. ... In other words, it is a system of accounting, which provides the information about the ascertainment, and control of costs of products, or services
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cost is the correct answer
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