问题：Which of the following tasks would usually be carried out first in the budgetary planning process?
　　A. Establish the level of sales demand
　　B. Establish the organisation's long term objectives
　　C. Calculate the predetermined overhead absorption rate
　　D. Identify the principal budget factor
　　答案：The correct answer is: Establish the organisation's long term objectives
　　The annual budget is set within the framework of the long-term plan. It acts as the first step towards the achievement of the organisation's long-term objectives. Therefore the long term objectives must be established before any of the other budget tasks can be undertaken.
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