Final answer:
The departmental philosophy and mission statement delineates the set of values and beliefs of an organization's goals and guides the development of the philosophy statement.
Step-by-step explanation:
Out of the options given, the correct answer is B. Departmental philosophy and mission. The departmental philosophy and mission statement delineates the set of values and beliefs of an organization's goals and guides the development of the philosophy statement. It provides a framework for decision-making and sets the direction for the department's activities.