Cost accounting is defined as the "systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, claasifying, allocating, aggregating, and reporting such costs and comparing them with standard costs." Often considered a subset of managerial accounting, its end goal is to advise the management on how to optimize business practices and processes based on cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future. Cost accounting information is also commonly used in financial accounting, but its primary function is for use of managers to facilitate their decision-making. All types of businesses, whether manufacturing, trading, or producing services, require cost accounting to track their activities. Cost accounting has long been to help manage...

 Salus Populi Romani (Protectress, or more literally the health or salvation, of the Roman People) is a Roman Catholic title associated with the venerated image of the Blessed Virgin Mary in Rome. This Byzantine icon of the Madonna and Christ Child holding a Gospel book on a gold ground, now heavily overpainted, is kept in the Borghese (Pauline) Chapel of the Basilica of St Mary Major. The image arrived in Rome in the year 590 AD during the reign of Pope Gregory I. Pope Gregory XVI granted the image a Canonical Coronation on August 15, 1838 through a papal bull  Cælestis Regina . Pope Pius XII crowned the image again and ordered a public religious procession during the Marian year of November 1, 1954. The image was cleaned and restored by the Vatican Museum on January 28, 2018. The phrase Salus Populi Romani goes back to the legal system and pagan rituals of the ancient Roman Republic. After the legalization of Christianity by Emperor Constantine the Great through the Edict of...