<prompt> Translate the following text to EnglishMfumo wa uhasibu wa gharama za usimamizi MAS ni mfumo wa usimamizi na taratibu, iwe ni ya kiotomatiki au la, na ikiwa ni sehemu ya kitabu kikuu au kusimama peke yake, ambayo hukusanya na ripoti habari ya gharama thabiti na ya kuaminika na data ya utendaji kutoka kwa mifumo mbalimbali ya chakula cha shirika.  <response>: MANAGERIAL COST ACCOUNTING SYSTEM - The organization and procedures, whether automated or not, and whether part of the general ledger or stand-alone, that accumulates and reports consistent and reliable cost information and performance data from various agency feeder systems. 