Which budget category includes the planning of cash flow within an organization?

The category that includes the planning of cash flow within an organization is the cash budget. This type of budget specifically focuses on the inflow and outflow of cash over a specified period, allowing administrators to anticipate cash needs, manage liquidity, and ensure that the organization can meet its financial obligations as they arise.

A cash budget is essential for monitoring timing variations in cash receipts and disbursements. It helps in making informed decisions about spending, engaging in investments, and preparing for unexpected expenses.

In contrast, operational budgets typically detail revenue and expenses concerning the day-to-day operations of an organization, while capital budgets focus on long-term investments and expenditures for large projects or assets. A debt budget would concern itself primarily with managing and planning for debt obligations rather than cash flow alone. Therefore, the cash budget stands out as the appropriate choice for planning cash flow within an organization.