Question 1 Not yet answered Marked out of 2.00 P Flag question All of the following are processes and techniques that management accounting uses for improved customer value and shareholder value except: O A. provides reports based on past information regarding the financial performance and position of the organization that emphasizes reliability and verifiability. O B. provides estimates of the costs of the organization's output (goods and services), to support both the strategic and operational decision needs of managers. O C. supports the organization's formulation and implementation of strategy, and contributes to improving sources of competitive advantage. O D. provides information to help manage resources, through systems for planning (such as budgets) and control (such as performance measures)