A manager who creates an incentive program for the team to hit quarterly sales goals is performing the management function of .

Controlling.

Explanation:

Planning is a term used to describe the process of developing the organization's objectives and translating those into courses of action.

This ultimately implies that, planning is a strategic technique used by organizations to make an aggregate plan for its manufacturing (production) process typically ahead of time, in order to have an idea of the level of goods are to be produced and what resources are required so as to reduce the total cost of production to its barest minimum.

A manager who creates an incentive program for the team to hit quarterly sales goals is performing the management function of controlling.