The correct answer is C. budget.
A budget is a financial plan for a specific period of time. It is a tool that helps businesses to track their income and expenses, and to make sure that they are staying on track financially. Budgets can be created for a variety of purposes, such as planning for a new business venture, saving for retirement, or paying off debt.
A budget is a non-financial aspect of a plan by company management because it does not directly involve the production or sale of goods or services. However, it is an important part of any business plan, as it helps to ensure that the company is financially stable.
The other options are incorrect because they are all financial aspects of a plan by company management. Complexity refers to the difficulty of a task or project. Process refers to the steps involved in completing a task or project. Batching refers to the grouping of tasks or projects together for efficiency.