Select the term from the list provided that best matches the description provided.

$\backslash$table$[[$Definition or Description,$],[$A$.$ Composed of numerous separate but interdependent departmental,$],[$budgets covering sales, production, and administrative expenses,$],[$B$.$ Budgeting technique that allows subordinates and upper$-$level,$],[$managers to work together in setting budgetary targets,$],[\backslash$table$[[$C$.$ Financial planning activities that cover the intermediate range of time$],[($such as whether to buy or lease equipment$)]],],[\backslash$table$[[$D$.$ Activities associated with long$-$range decisions such as defining the$],[$scope of the business and deciding which products to develop$]],],[$E$.$ Budgeted financial statements,$],[\backslash$table$[[$F$.$ The group of individuals responsible for the coordination of budgeting$],[$activities$]],],[\backslash$table$[[$G$.$ Examples of these budgets include sales budget, inventory purchases$],[$budget$,$ and cash budget$]],],[\backslash$table$[[$H$.$ Budgeting technique that keeps managers constantly involved in the$],[$budget process$]],],[$I$.$ Form of planning that formalizes goals and objectives of a company in$,],[$financial terms,$]]$

The options are

A$.$ Budget comittee

B$.$ Budgeting

C$.$ Capital budgeting

D$.$ Master budget