Which of the following is not a primary function of the management accountant? a. Communicates financial results and position to external parties. b. Uses information to develop and implement business...

Which of the following is not a primary function of the management accountant?
a. Communicates financial results and position to external parties.
b. Uses information to develop and implement business strategy.
c. Aids in the decision making to help an organization meet its goals.
d. Provides input into an entity’s production and marketing decisions.