which one and why please?

The management of a company has just completed a thorough review of its strategic goals and formulated the company's long-term plan and short-term objectives. The most appropriate next step for the company is the development of a a. financial budget. b. operating budget. c. capital budget. d. master budget. The management of a company has just completed a thorough review of its strategic goals and formulated the company's long-term plan and short-term objectives. The most appropriate next step for the company is the development of a a. financial budget. b. operating budget. c. capital budget. d. master budget