What Is the Proper Order, from the Beginning to the End

What is the proper order, from the beginning to the end of the business financial planning process?

A) Create an operating budget, Estimate revenues and expenses, Develop a strategy, Analyze deviations from budget.
B) Develop a strategy, Estimate revenues and expenses, Create an operating budget, Analyze deviations from budget.
C) Develop a strategy, Create an operating budget, Estimate revenues and expenses, Analyze deviations from budget.
D) Estimate revenues and expenses, Create an operating budget, Analyze deviations from budget, Develop a strategy.