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Which of the following is not an example of the management accountants activity? Developing a strategy to boost sales leading to higher profits. Consolidating subsidiaries

Which of the following is not an example of the management accountants activity?

Developing a strategy to boost sales leading to higher profits.

Consolidating subsidiaries accounts for annual reporting.

The decision to outsource an organization's payroll processing.

Comparing actual results with budgets and taking corrective measures.

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