Sandra is independently working on a document that provides potential revenue opportunities for her company. She has compiled a list of resources that the

company will need if they do decide to pursue any of the proposed opportunities, and she plans to present this to the company's leadership for their input

and direction. She hopes that leadership will recognize her initiative and ask her to lead one of the projects she is proposing. Which company process is

Sandra engaging in$?$

Accrual$-$based accounting

Activity$-$based costing