Assisting managers in directing and controlling operational activities. Directing and controlling day-to-day operations require a variety about the process of providing entertainment services. For example, in directing operational activities, the terns in order to make sure appropriate staffing was provided in the theme park’s various food venues. In controlling operations, management would compare actual costs incurred with those specified in the budget. Managerial accounting information often assists management through is attention directing function. Managerial accounting reports rarely solve a decision problem. However, managerial accounting information often directs managers attention to an issue that requires their skills. To illustrate, suppose Disney’s Animal Kingdom incurred electricity costs the significantly exceeded the budget. This fact does not explain why the budget was exceeded, nor does it tell management what action to take, but it does it does direct management’s attention to the situation. Suppose that upon further investigation, the accounting records reveal that the local electric rates have increased substantially. The information will help management in framing the decision problem. Should steps be taken to conserve electricity? Should the park’s hours be curtailed? Perhaps management should consider switching to lower-cost method of the air conditioning.