Mr. X is designing a blueprint of funds for an organisations future operations to ensure that enough funds are available at right time.

Identify the concept being highlighted above :

Financial planning

The correct answer is option (3) : Financial planning

The concept highlighted in the statement, where Mr. X is designing a blueprint of funds for an organization's future operations to ensure that enough funds are available at the right timer is Financial Planning. Financial planning involves the process of estimating the fund requirements of an organization and ensuring that these funds are available when needed. It includes forecasting financial needs, setting financial goals, and developing strategies to achieve those goals by managing resources effectively.