All of the following are processes and techniques that management accounting uses for improved customer value and shareholder value except: A. provides estimates of the costs of the organization's output (goods and services), to support both the strategic and operational decision needs of managers. B. supports the organization's formulation and implementation of strategy, and contributes to improving sources of competitive advantage. C. provides reports based on past information regarding the financial performance and position of the organization that emphasizes reliability and verifiability, D. provides information to help manage resources, through systems for planning (such as budgets) and control (such as performance measures)