what if Evaluate the role of managerial accounting in strategic decision$-$making within an organization. Describe how managerial accounting techniques such as activity$-$based costing $($ABC$),$ balanced scorecards, and variance analysis can support management in planning, controlling, and making informed decisions. Provide a detailed case study of a company that successfully implemented these techniques to improve its operational efficiency and profitability. Explain how the use of these techniques led to better resource allocation, cost control, and performance measurement. Discuss the potential limitations and challenges of implementing managerial accounting systems in an organization, including the cost of implementation, resistance to change from employees, and the need for accurate and timely data. How can these challenges be addressed to ensure the successful integration of managerial accounting practices into the organization's strategic planning process? $10$ marks.