Some Questions On Advanced Costing System

1) Why did Life cycle came in Existence ? Is the target costing System Resultant of Life cycle costing and High Market Competition ?

2) Is back flush Accounting A modern Approach of Accounting, with a reason that Modern Operating Environment have JIT environment and Short throughPut Period??

3) ThroughPut Accounting Essentially Describes the Time period taken For a Raw Material to converted Into Finished Goods that could be sold. What does Increment or Decrement in Value of TPAR Describes, Please Mention All the ratios Invovled ?

4) Learning From Advantages to Disadvantages of ABC seems to make the Topic easier, do we have to Depend on the Scenery given in the Question To show the Implication of using ABC on a Particular Question ?