Question $27(1\mathrm{.}5$ points$)$

Which specific skill is most clearly demonstrated by an accountant who possesses the ability to develop a budget, compare it to the actual income statement, and identify any unnecessary expenditures?

a$)$ human skill

b$)$ none of the above or below are correct

C$)$ conceptual skill

d$)$ technical skill

e$)$ motivation to manage