Answer:
A) planning
Step-by-step explanation:
Planning starts with determining where do you want your company to be in X amount of time, and what are your companies objectives (sales, profits, brand portfolio, structure, etc.), and how do you plan to get there and accomplish your objectives.
Planning helps to be future oriented, it is always better to set a goal and plan how to achieve it. A well designed plan can help you make business decisions that will help you accomplish it. Even the best plan cannot eliminate risk, but it can help to lower it.