what if Analyze the role of cost accounting in manufacturing and service industries. Explain the various cost accounting methods, such as job order costing, process costing, and activity$-$based costing $($ABC$),$ and how they are used to allocate costs to products and services. Provide examples of how companies in different industries apply these methods to determine product costs, set prices, and manage profitability. Discuss the advantages and limitations of each cost accounting method, and how management can use cost information to make strategic decisions about production, pricing, and cost control. Consider the impact of modern manufacturing techniques, such as just$-$in$-$time $($JIT$)$ production and lean manufacturing, on cost accounting practices. How do advancements in technology, such as enterprise resource planning $($ERP$)$ systems, enhance the accuracy and efficiency of cost accounting processes? $10$ marks.