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The management accountant at Technology Innovators determined $500,000 is the organization's earning goal to accommodate the organizational plan during the first quarter of a new year. The accountant realizes that to achieve the new earning goal, the operations manager needs to increase the price of technology parts charged to a consumer to $250 per unit. The manager is scheduling a staff meeting to determine if they need to increase the marketing efforts at the firm, or if they need to design a new part that uses materials that are less expensive to produce. Which of the following management responsibilities is the managerial accountant using in this example?
A. Planning
B. Controlling
C. Designing
D. Directing
E. Implementing

According to my research on the different management responsibilities, I can say that based on the information provided within the question the managerial accountant is using the Planning responsibility. This mainly focuses on setting goals and objectives for the organization as well as determining different strategies in order to achieve the goals that were set. Which is what the accountant is doing in this situation.

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