Step 1: Understand the nature of management.
Management involves coordinating people (men) to achieve organizational goals, making it a delicate responsibility. While money, machines, and materials are essential, the effective management of people is the key to organizational success.
Step 2: Evaluate the options.
- Money, machines, and materials are important resources, but managing people (men) is the core responsibility of management.
- Men (people) are the driving force behind any organization, and managing them effectively is the key to achieving success.
Step 3: Conclude.
Management's most delicate responsibility is managing people, as it requires communication, leadership, and motivation.
Final Answer:
\[
\boxed{\text{Men}}
\]