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
Not a feature of Cost accounting is:- 
Select and explain. 
A. Cost control, B. Planning and allocation of people and financial services, C. Cost structure of program, D. Benefit expressed as results achieved
D: Benefit expressed as results achieved
Answer: D: Benefit expressed as results achieved 
Explanation: 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.