The correct answer is A. capital budgeting.
Capital budgeting is the process of planning and managing a company’s long-term investments in fixed assets, such as property, plant, and equipment. It involves identifying, evaluating, and selecting projects that will add value to the company.
Cost budgeting is the process of planning and controlling the costs of a company’s operations. It involves setting budgets for different cost categories, such as labor, materials, and overhead, and then tracking actual costs to ensure that they are within budget.
Book value budgeting is the process of planning and controlling the costs of a company’s assets. It involves setting budgets for the depreciation of assets, and then tracking actual depreciation to ensure that it is within budget.
Equity budgeting is the process of planning and controlling the costs of a company’s equity. It involves setting budgets for the issuance and repurchase of shares, and then tracking actual equity issuance and repurchase to ensure that it is within budget.