Answer:
top management
Step-by-step explanation:
Managers have the responsibility of resource allocation, provide guidance and leadership to attain the organizational goals. A company top management may include the board of directors, the president or chairman, vice-president, the CEO, other senior ranking officials.
Top management is accountable to the shareholder or owners of the business. The top managers' role involves controlling, directing, and overseeing the entire operations of the organization. They develop long-term strategic plans, set company policies and goals, and outline the company's business direction.