The $($financial$)$ process used to convert the operational plan into budgets for expenditures on fixed assets and "big$-$ticket" invesments like land, buildings, heavy equipment, and technology is known as $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

Group of answer choices

cost$-$accounting.

expense budgeting.

operational budgeting.

revenue cycle management.

statistical budgeting.

capital budgeting.