<prompt> Translate the following text to EnglishMafunzo ya uhasibu wa gharama za usimamizi na viwango vya serikali ya shirikisho, kama thamani ya fedha ya rasilimali zilizotumiwa au kuachwa au dhima zilizofanywa ili kufikia lengo, kama vile kupata au kuzalisha bidhaa au kutekeleza shughuli au huduma.  <response>: 4, Managerial Cost Accounting Concepts and Standards for the Federal Government, as the monetary value of resources used or sacrificed or liabilities incurred to achieve an objective, such as to acquire or produce a good or to perform an activity or service page 105. 