What role does 'financial management' play in ensuring the profitability and success of a construction project?

A$)$ It is unrelated to project success, which depends solely on technical execution

B$)$ Critical, as it involves budgeting, monitoring, and controlling costs to prevent overruns

C$)$ Only important during the project bidding phase

D$)$ Primarily focuses on securing loans and has little impact on day$-$to$-$day project management