The company's day-to-day operations at Crispy Manufacturing is overseen by their management accountant. The management accountant observed that the company generated $600,000 in product sales and they use that information to run the daily business operations. The information is also useful to the management accountant because the data reveals which products generate the most sales; and, the management accountant uses that information to adjust products and develop the marketing strategy. Which of the following management accounting responsibilities is the management accountant using in this example?

		Planning
		Directing
		Controlling
		Designing