Answers
Step 1:
This is a Managerial Unit Concept.
Step 2:
Objective of management accounting is to use this statistical data and take a better and accurate decision, controlling the enterprise, business activities, and development. Financial accounting is the recording and presentation of information for the benefit of the various stakeholders of an organization.
Step 3:
The standard cost is compared to the actual costs to determine variances. This also help to compare estimated Pricing vs Actual Pricing and so for this will help in COGS as well.
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