(a) It helps in coordinating various business functions.
(b) It helps to reduce waste, duplication of efforts, and gaps in planning.
(c) It helps in avoiding business shocks and surprises.
(d) It tries to delink the present with the future.
Answer (d) It tries to delink the present with the future.
Explanation: Financial planning is undertaking the responsibility of deciding how a business will stand to accomplish its primary objectives and goals. The Financial Plan portrays all of the activities, assets, machinery, and materials that are required to accomplish these targets, within a stipulated time frame. Financial planning delinks itself from the future.