The correct answer is C. Inventory control.
ABC analysis is a method of inventory control in which items are classified into three categories: A, B, and C. Items in category A are the most important and expensive, and require the most attention. Items in category B are less important and less expensive, and require less attention. Items in category C are the least important and least expensive, and require the least attention.
ABC analysis is used to identify the items that require the most attention, so that resources can be allocated accordingly. This can help to reduce costs and improve efficiency.
Ratio analysis is a method of financial analysis that uses ratios to compare the performance of a company over time or to compare the performance of different companies.
Budgetary control is a process of setting and monitoring budgets to ensure that a company’s financial resources are used effectively.
Sales budgeting is the process of estimating a company’s sales for a future period.
I hope this helps!