Correct Answer: The process of coordinating the activities of an organisation begins at the directing stage.

Solution : Coordination is the force that binds all the functions of management. The process of coordinating the activities of an organisation begins at the planning stage. Organizational structure is developed and staffed in accordance with these plans; however, directing is required to ensure that these plans are carried out as planned; however, coordinating activities begins at the planning stage itself.

Hence, Option C is correct.