Hmm, the statement of cash flows could be useful for managerial accounting, but I think it's more of a financial reporting tool. I'd go with A on this one.
I'm not sure about the other options, but the balance sheet is definitely not a measure of managerial accounting. That's more of a financial accounting thing.
A capital budget would definitely be a measure of managerial accounting. It's all about planning and allocating resources for the long-term growth of the business.
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