What does an action plan specifically help identify?

An action plan is a strategic tool that outlines specific steps to achieve organizational goals and objectives. By detailing "what should be done and by whom," an action plan clarifies responsibilities and assigns tasks to individuals or teams, ensuring accountability and facilitating progress toward the desired outcome. This specificity is crucial for effective implementation, as it eliminates ambiguity about roles and expectations within a project or initiative.

While the overall mission of a company, performance evaluation metrics, and preferred communication styles are important elements in organizational planning and development, they do not focus on the execution of tasks in the same way an action plan does. The action plan's primary purpose is to translate strategic objectives into concrete actions, making option B the most fitting choice in this context.