Categorize each of the following activities as to which management responsibility it$$ fulfills: planning,$$ directing, controlling, or decision making. Some activities may fulfill more than one responsibility.

Question content area bottom

Part $1$

a$.$ Management conducts variance analysis by comparing budget to actual.

Responsibility:

Controlling

Part $2$

b$.$ Management reviews hourly sales reports to determine the level of staffing needed to service customers.

Responsibility:

Decision making and directing

Part $3$

c$.$ Management decides to increase sales growth by$10\%$ next year.

Responsibility:

Decision making and planning

Part $4$

d$.$ Management uses information on product costs to determine sales prices.

Responsibility:

Decision making and directing

Part $5$

e$.$ To lower product$$ costs, management moves production to Mexico.

Responsibility: