Answer :
Answer: Cost Constraint
Explanation:
The cost constraint is one of the term that is used to refers to the accounting constraints that basically providing the effective information and the various types of financial related benefits.
It basically allow the accounting frameworks for reporting the various types of entities and it always keep the business from the excessive cost.
According to the given question, the cost constraint is basically weights the given organization cost by providing the data against the user that uses the financial statement.
Therefore, Cost constraints is the correct answer.