Managerial Accounting Activity Comprises a Set of Tools, Systems and Perspectives

Multiple Choice

Managerial accounting activity comprises a set of tools, systems and perspectives that add value to an organization by supporting five major objectives. Which one of these is not a supporting objective?

A) Provide information for decision making and planning.
B) Assist managers in directing and controlling operational activities.
C) Motivate managers and other employees toward the organization's goals.
D) Assess an organization's competitive position and long-term managerial efforts .
E) Focus on activities that occur at the top level of the organization.