QUESTION 3 (a) Discuss Two (2) drawback of traditional costing systems and FOUR (4) benefits of modern costing systems. (13 Marks) (b) Explain why a cost accumulation system is required for generating relevant cost information for decision making. QUESTION 4 (a) Discuss SIX (6) reasons for companies using balanced scorecard. (20 Marks) (13 Marks) (b) Explain how the balanced scorecard links strategy formation to financial outcomes. (20 Marks)