Final answer:
The correct option is C). Cost accounting is designed to meet the informational needs of internal users within an organization, such as management, to aid in decision-making and operational efficiency.
Step-by-step explanation:
Cost accounting is tailored primarily for the needs of internal users such as management within the organization. Unlike financial accounting which focuses on providing information to external users like investors, regulatory agencies, and creditors, cost accounting is a tool used for internal decision-making processes. It helps management in budgeting, controlling costs, and evaluating the efficiency of operations. It also assists in setting prices and making strategic decisions. Therefore, cost accounting is oriented towards the needs of the company's management rather than regulatory agencies, external users, or stockholders directly, though the decisions based on cost accounting data can ultimately benefit these groups as well.