When you need to preparing budget for your business the first step will be A- Strategic B-Purchases budget C-Sales budget D-Cash budget

i think firstthing is to make strategic budget, identify objectives, make strategies depending on vision and mission and then drill down to individual heads like sales, purchase, cash etc.

plz like the answer

For long term answer A is correct .

But for current work answer C is correct .

But you did not determine so answer C is the correct answer 

As mentioned before by other participants, Strategic Budgeting and planning is done on the start or a major overhaul of the business.

Otherwise Sales budget is made first and other budgets follow it.

Considering the amount of information provided in the question, I would agree with all those who said: sales budget,  because budgets are made based on the strategies formulated to achieve the vision or mission of the organization. So, sales budget would be the first one to be made.

In the case of ongoing business, answer is c .in the case of start- up busines, answer is a .

First is strategic budget includes what is our aim? what we exactly want? then further purchase,sales and cash budget.

Before preparing a budget for your business, I surgest the Strategic(A) should come first since the strategic budget gives varieties of means in achieving goals. it also make plans for managing it resources and also planning how to assign resources to each prgrammed area.

Later on the sales Budget will also counts which is to forecast production requirement, estimate earnings and also set departmental goals.

Then the purchases Budget which allows the business owner to determine how much money and goal are needed to reach desired goals.

Lastly the Cash Budget to estimates the cash inflow and outflows in a period of time.

First Strategic Budget follwed by operational budget

Stratigic Budget

Strategic Budget first than all other operational budget.

The question is about budgeting, sale budget should be prepared firsty, this known in budget formulation.