Arrange in the sequence of decisions in manufacturing enterprises : 

(A) Making of forecasts

(B) Determination of key factors

(C) Consideration of alternative combination of forecasts

(D) Preparation of budgets

(E) Combination of factors

Choose the correct answer from the options given below:

A goal of manufacturing enterprises is not whatever product or service but only such one which will be successfully realized in the market, which satisfies customer´s demands and which brings adequate (optimal) profit and market share.

The following are the sequence of decisions in manufacturing enterprises : 

1. Determination of key factors: A key factor is defined as the factor in activities of an undertaking which, at a particular point of time or over a period, will limit the volume of output. 
2. Making of forecasts: Forecasting refers to the practice of predicting what will happen in the future by taking into consideration events in the past and present.
3. Consideration of alternative combination of forecasts: It simply means 'available as another choice'.  
4. Combination of factors: The optimum factors combination or the least cost combination refers to the combination of factors with which a firm can produce a specific quantity of output at the lowest possible cost.
5. Preparation of budgets: A production budget is the amount of product that will have to be manufactured or produced. In order to estimate this, you have to begin first with a sales budget, a per debt projection of how many units you'll probably sell given the budget period. The sales budget comes first

Therefore, option 3 is the correct answer.