Answer: Cost Accounting
Step-by-step explanation:
Whilst there are no options listed, I believe the correct answer to be COST ACCOUNTING.
Cost Accounting is a method of evaluating cost in an organization by collecting information about the cost of some company activities and assigning costs to products and services as well as evaluating cost efficiency.
It works by making a direct cost/benefit analysis and therefore can be used in human resources to determine whether an employee is worth the amount of money being spent on them by the organization.
For example, a sales person making a significant amount of weekly sales could easily justify a higher salary based on the income they are bringing into the organization.