Providing information for decision making and planning. Providing information for decision making and planning, and proactively participating as part of the management team in the decision-making and planning processes. For virtually all major decisions, Disney management team would rely largely on managerial accounting information. For example, the decision to establish the new theme park would be influenced heavily by estimates of the cost of building the Animal Kingdom and maintaining in throughout its life. The theme park’s managers also would rely on managerial accounting data in formulating plans for the park’s operations. Prominent in those plans would be a budget detailing the project revenues and costs of providing entertainment. While Disney’s top management contemplated its decisions about the theme, park, the company’s managerial accountants could not simply gather information and then sit on the sideline. The managerial accountants were key participants in the management team as decisions were made and plans formulated for the theme park’s operations.