Which company activity is identified as the set of institutions, and processes for creating, capturing, communicating, delivering, and exchanging offerings that have value for customers, clients, partners, and society at large?

A) human resources
B) marketing
C) accounting
D) manufacturing
E) sales

Marketing is defined as the set of institutions and processes for creating, capturing, communicating, delivering, and exchanging offerings that have value for customers, clients, partners, and society at large. Human resources involves managing employees, accounting involves financial management, manufacturing involves production of goods, and sales involves the process of selling goods or services.