Today's business environment is characterized by the intensification of global competition, technology advancement, consumers' need for high quality and innovative product at reasonable price, and the like. A company's survival and growth in such challenging environment depend among other things on its capacity to produce and market genuinely innovative products that satisfy both the levels of quality and price expected by its market niche. Discuss the role of management accounting in assisting Malaysian Small and Medium Enterprise to sustain in the business. (Total : 10 marks)