Answer: BUDGETS
Step-by-step explanation: A budget can be defined as a written plan for financial purpose of the entity usually made for a definite period of one year. A budget can be fixed or variable.
A budget is made on the planned amount of sales and revenues and takes into consideration various types of cost and expenses to be incurred.
Thus, from the above we can say that budget is that principal mean that is used for controlling of financial resources in an entity.