Among the following options, () is not produced in the primary stage of management accounting. A variable cost method b economic added value c cost-volume-profit analysis d budget control

The primary development stage of management accounting: this stage is also called the traditional management accounting stage, from 1950s to 1970s. The rapid development of modern science and technology and its large-scale application in production have led to the rapid development of social productive forces, the further centralization of enterprises, the emergence of a large number of multinational companies, the increasing scale of enterprises, the increasingly complex production and operation, and the increasingly fierce competition. In the case of little difference in technical level, cost control has become the key for large enterprise groups to remain invincible in the competition. Therefore, management accounting, which serves the internal management of enterprises, has formed a comprehensive system centered on cost management at this stage, including variable cost method, budget control, cost-volume-profit analysis and other methods, and has added economic decision-making and long-term investment decision-making analysis.