Answer :
'A key reason that makes up a superior capital budgeting technique is that it uses cash flows instead of profits.
Budgeting is an estimate of income and expenses over a specified future period, used by governments, businesses, and individuals. A budget is basically a financial plan for a defined period (usually one year) and is known to significantly improve the success of financial enterprises.
A business budgeting is a business spending plan based on income and expenses. It helps identify available capital, estimate expenses, and forecast income. A budget helps you plan your business activities and serves as a benchmark for setting financial goals.
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