Which of the Following Best Describes the IT Process of Budget

Which of the following best describes the IT process of budget planning and value management?:

A) Budget planning and value management is a portfolio and schedule of applications to be built or modified within a set period of time.
B) Budget planning and value management converts individual plans into financial terms and identifies how funds will be obtained and allocated.
C) Budget planning and value management is a planning process to ensure that agreed levels of compliance for systems, applications and services will continue to be met.
D) Budget planning and value management schedules and executes jobs, transactions, and data through the hardware and software to meet agreed upon service levels.