Which of the Following Is the Most Important Control Activity

Which of the following is the most important control activity over acquisitions of property,plant,and equipment?

A) Establishing a written company policy distinguishing between capital and revenue expenditures.
B) Using a budget to forecast and control acquisitions and retirements.
C) Analyzing monthly variances between authorized expenditures and actual costs.
D) Requiring acquisitions to be made by user departments.