Sergio, the manager of a software firm, has a new project for his team. He is preparing a set of targets and making decisions on how to attain these targets before assigning the tasks to his team members. In the context of the functions of management, Sergio is most likely _____.
a. controlling
b. organizing
c. planning
d. leading

The planning is the term that is used to manage all the functions in an organization and perform various types operations for achieving the desired goals in an organization.

The main objective of the planning is that it helps in achieving the main goal and target and it also organize all the functions in an organization in planned way.

The planning is one of the most important factor in an organization as it helps in manage all the resources and also the productivity an organization.

According to the given question, Sergio is the manager of the software company and he work on the new project and in context of the given management situation Sergio using the planning method.

Therefore, Option (C) is correct answer.