…………………budget is the most important budget and it forms thebasis on which all the other budgets are built up. May 10, 2021 by admin Question: …………………budget is the most important budget and it forms thebasis on which all the other budgets are built up. A. production B. material C. cash budget D. sales Answer» d. sales Note: The above multiple-choice question is for all general and Competitive Exams in India.