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One stated reason managers plan is to offset:

AInventory and cash
BInsurance and claims
CUncertainty and change
DInterest and charges
Answer & Solution
Correct answer: C. Uncertainty and change
1. The future is not fixed. 2. Planning prepares for the shift. 3. It offsets uncertainty and change. _Source: OpenStax Principles of Management, Chapter 17, Organizational Planning and Controlling._
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