Managerial accounting activity comprises a set of tools, systems and perspectives that add value to an organisation by supporting five major objectives. Which one of these is not a supporting objective?

Select one or more:

A.Assist managers in directing and controlling operational activities

B. Motivate managers and other employees towards the organisation's goals.

C. Assess an organisation's competitive position and long-term managerial efforts. .

D. Focus on activities that occur at the top level of the organisation.

E. Provide information for decision making and planning.