The cash budgets ensure the availability of cash in the required time and in the required amount to with the most favorable funding costs. Additionally, it helps to utilize the cash in the most effective manner. In order to serve for those purposes, the cash budgets should be prepared in short periods, even daily when the cash management is critical. The basic aims to prepare the cash budgets are: 

• To make available the required amount of cash for the realization of planned activities,
• To determine the cash shortfall and/or excess,
• To coordinate the cash management for working capital, sales, liabilities and procurements,
• To define the funding sources when necessary,
• To plan an effective collection policy,
• To stipulate the availability of cash for investments,
• To define the minimum acceptable cash amount,
• To enable the control of cash inflows and outflows.

Therefore, the correct option is A.