Which of the following is not a technique of costing? / » Fundamentals of Costing solved MCQs / By admin Question: Which of the following is not a technique of costing? A. Managerial Costing B. Process Costing C. Standard Costing D. Budgetary Costing Answer» d. Budgetary Costing Note: The above multiple-choice question is for all general and Competitive Exams in India.