The Management Accountant at Woodhaven Cycle Shoppe Developed a Budget

Multiple Choice

The management accountant at Woodhaven Cycle Shoppe developed a budget to establish the sales goals at the store in 2012. In 2013, the management accountant evaluated the performance in the organization, reviewed the performance of the sales staff, and compared the sales results to the actual budget that the managerial accountant developed in 2012. Which of the following management accounting responsibilities is the management accountant using in this example?

A) Planning
B) Directing
C) Controlling
D) Designing
E) Implementing