Correct option is B. (i), (ii), (iii), (iv)
The planning process is the steps that a company takes to guide its future activities.
It provides top management with the information they need to make effective decisions about how to allocate resources so that the organization can achieve its goals.
It laying down of (i) Objectives, (ii) Policies, (iii) Procedures, (iv) Rules, (v) Remuneration
Hence b is the correct answer.