问题
单项选择题
Which of the following steps is least likely to be an administrative step in the capital budgeting process（）
A. Arranging financing for capital projects.
B. Conducting a post-audit to identify errors in the forecasting process.
C. Prioritizing projects according to project profitability and company resources.
答案
参考答案：A
解析：
Arranging financing is not one of the administrative steps in the capital budgeting process. The four administrative steps in the capital budgeting process are: Idea generation Analyzing project proposals Creating the firm-wide capital budget Monitoring decisions and conducting a post-audit