Introduction:
Management is a crucial function in an organization that involves the coordination and organization of resources to achieve specific goals. It is not a tangible force that can be physically seen or touched, but rather a process that involves various activities and functions.

Explanation:
- Management as a Group Activity: One of the key aspects of management is that it is a group activity. It involves working with and through others to achieve common goals. Managers need to coordinate and oversee the efforts of individuals or teams to ensure that tasks are completed efficiently and effectively. They also need to communicate and collaborate with different stakeholders to align their efforts towards organizational objectives.

- Management as an Intangible Force: While management involves the use of tangible resources such as money, materials, and equipment, it itself is not a tangible force. It is an intangible concept that encompasses various functions, including planning, organizing, leading, and controlling. These functions are carried out by managers who use their skills, knowledge, and expertise to guide and direct the organization towards success.

- Management as Goal Oriented: Another characteristic of management is that it is goal-oriented. The primary purpose of management is to achieve specific objectives or targets. Managers set goals, develop strategies, and allocate resources to ensure that these goals are accomplished. They continuously monitor progress, make necessary adjustments, and take corrective actions to ensure that the desired outcomes are achieved.

- Management as a Tangible Force: The correct answer to the question is option 'D' - Tangible force. This answer is incorrect because management is not a tangible force. It is a process or function that involves intangible elements such as planning, decision-making, and leadership. While management can have tangible outcomes, such as increased productivity or profitability, the process itself is not something that can be physically observed or measured.

Conclusion:
Management is a multifaceted activity that involves the coordination and organization of resources to achieve specific goals. It is not a tangible force but rather an intangible concept that encompasses various functions. Managers work with and through others, set goals, and ensure that these goals are achieved through effective planning, organizing, leading, and controlling.