organizations distinguish between line management and staff management. Line management, such as production, marketing, and distribution management, is directly responsible for attaining the goals of the organization. For example, managers of manufacturing divisions may target particular levels of budgeted operating income, certain levels of product quality and safety, and compliance with environmental laws. Similarly, the pediatrics department in a hospital is responsible for quality of service, costs, and patient billings. Staff management, such as management account ants and information technology and human-resources management, provides advice, support, and assistance to line management. A plant manager(a line function) may be responsible for inverting in new equipment: A management accountant (a staff function) works as a business partner of the plant manager by preparing detailed operatingcost comparisons of alternative pieces of equipment.