Which of the following types of budgets focuses mainly on everyday operational costs?

The operational budget is specifically designed to focus on the everyday costs associated with running an organization. This type of budget outlines the expected income and expenses for a specific period, allowing management to plan and control operational activities. It encompasses all aspects of the organization's operations such as salaries, utilities, supplies, and other routine expenses. By effectively managing the operational budget, organizations can ensure that they have the resources necessary to meet their day-to-day obligations while also maintaining profitability.

In contrast, a capital budget is geared towards long-term investments in assets and significant expenditures, such as purchasing equipment or building new facilities. The cash flow budget, while essential for tracking the inflow and outflow of cash over time, does not focus specifically on operational costs but rather on the liquidity and financial health of the organization. A pro forma budget is typically a projection of future financial outcomes based on certain assumptions or scenarios and is not necessarily tied to actual operational activities.

Overall, the operational budget stands out as the primary tool for managing and planning for routine operational expenses within an organization.