Final answer:
The correct term is 'Value chain analysis,' which involves evaluating activities that create value and identifying opportunities for improvement to achieve strategic goals.
Step-by-step explanation:
The term that refers to the process for assigning financial and non-financial goals to the chain of activities required for achieving the company's strategic aims is b) Value chain analysis. This approach deals with identifying all the primary and support activities that contribute to creating value for customers and allows the company to understand where value is added within its operations and where it can be improved upon. Using value chain analysis, a company can examine individual elements of production, operations, marketing, sales, and after-sales service, to enhance efficiency and find competitive advantages.