The best answer of the ones that you have given us here is C. A budget report can be seen as a statement of what management plans to do in the future. None of the other options really fits this idea.
A budget report is used to set out what the company wants to do in the future and how it will pay for achieving those goals. As the link below says, businesses
require financial road maps to show how they will allocate their resources to achieve their business objectives.
This is the purpose of the budget report. It is a report in which the firm sets out its goals or its plans for the future. It is expressed in financial terms so as to set out how the goals will be paid for.