The correct answer is C. budget.
A budget is a quantitative expression of an action plan by management of a firm for a specified period of time. It is a plan for the allocation of financial resources over a period of time. The budget is used to control costs and to ensure that the firm’s resources are used in the most efficient way possible.
Complexity is a measure of the number of different parts or elements that make up a system. A complex system is one that has many different parts that interact in a variety of ways.
Process is a series of steps that are followed to achieve a desired result. A process can be simple or complex, depending on the number of steps involved.
Batching is a technique used to improve efficiency by grouping similar tasks together and performing them at the same time. Batching can be used in a variety of industries, including manufacturing, software development, and finance.