This is a real-world medical entrance exam question, please give the true answer based on the question and selection. Topic name: Definitions and Concepts in HP, Subject name: Social & Preventive Medicine
[{'content': 'Not a feature of Cost accounting is:- \nSelect and explain. \nA. Cost control, B. Planning and allocation of people and financial services, C. Cost structure of program, D. Benefit expressed as results achieved', 'role': 'user'}, {'content': 'Answer: D \nExplanation: Cost accounting: A quantitative management technique which provides basic data on cost structure of any programme. Is based on: Cost control. Planning and allocation of people and financial services. Pricing of cost reimbursement.', 'role': 'assistant'}]