Workout Enterprises owns a chain of successful fitness centers. The founder and CEO, Sally, sets a company-wide return on assets goal of 30%. In order to meet this objective Sally determines that she will need to open three new fitness centers in the next year. Sally looks at 30 potential sites for her new stores and determines the three that will maximize her return.

In setting the master budget, Sally meets with the general manager of each store to predict the sales for their store and to review their performance from the previous year.

Required A. How does Sally utilize managerial accounting information in the strategic planning B. pHroowc es sd?o es Sally utilize managerial accounting information in the operational planning process?

C. Why does Sally review the previous year's performance with each manager?