To complete during the budgeting process is to develop a contingency plan for their organization..?

One of the tasks that managers at Greensboro Company have to complete during the budgeting process is to develop a contingency plan for their organization in case a downturn occurs in their business. This budgeting requirement is an example of:

A) budget coordination.
B) performance measurement.
C) planning.
D) taking corrective action.

C.
Develop a contingency plan is to plan.