Exercise #2: Conceptos Bsicos de la Contabilidad Gerencial (Basic concepts of management accounting To which phase of the management process does each activity relate? (Planning, Controlling, Directing. Decision making. or Improving) Management compares the actual sales with the budgeted sales for the previous period b. After discovering a large amount of rework costs from the use of a cheaper material, the purchasing manager buys a higher quality material. c. Top management discusses ideas to develop a new product line, d. Discussing expenses to potentially reduce in the next period Overseeing employees unloading supplies to ensure safe and efficient practices are used Identification of the recent increase in manufacturing costs to be from the use of an outdated piece of equipment Comparison of the previous period's use of materials to the budgeted amount of materials to use Ensuring workers take the allotted break times with the use of time cards