Which Statement Is True About Planning

Which statement is true about planning?

A) It becomes unnecessary at the higher levels of management because top managers tend to delegate authority.
B) It focuses on motivating, directing, and otherwise influencing people to work hard to achieve the organization's goals.
C) It defines the responsibilities of various departments and coordinates their activities to achieve common goals.
D) It describes the organization's fundamental purposes and identifies the goods or services the organization provides.
E) It impedes an employee's ability to make spontaneous decisions as events are occurring.