Final answer:
The function that is not one of the four functions of management is Budgeting. Planning, organizing, leading or implementing, and controlling are the traditional four functions of management.
Step-by-step explanation:
The answer to which of the following is not one of the four functions of management is B) Budgeting. The four fundamental functions of management are traditionally listed as planning, organizing, leading (or implementing), and controlling. While budgeting is an important aspect of the planning process, it is not categorized as a separate function of management by typical management theories.