Which of the following are not the tools of management accounting?

مندرجہ ذیل میں سے کون سے انتظامی اکاؤنٹنگ کے اوزار نہیں ہیں؟

Funds flow statement

Cash Flow statement

Ratio Analysis

Process costing

Process costing is not the tool of management accounting.

Process costing is the most common cost accounting method applied within manufacturing companies.