Management accounting, as defined by the IMA, uses the expertise of the management accountant to

Management accounting, as defined by the IMA, uses the expertise of the management accountant to


A) improve quality and reduce manufacturing cost.

B) implement a strategy of cost leadership or differentiation.

C) implement a tactic of customer value and shareholder value.

D) improve business performance and the life-cycle of operations.


Answer: B) implement a strategy of cost leadership or differentiation.


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