The current focus of management accounting can best be described as a. a system that achieves relevance by making financial accounting information more useful to internal users. b. having emphasis on...

a. a system that achieves relevance by making financial accounting information more useful to internal users.

b. having emphasis on activity-based costing and process value analysis.

c. lacking a customer orientation.

d. having emphasis on assigning manufacturing costs to products so that inventory cost can be reported to external users.

e. All of the above.