The most important element of a business plan's financial plan is the cash budget, which shows the salary which the entrepreneur will earn. how much money is needed to start the business and keep it operating. how many units must be sold to recover start-up costs. the tangible assets owned by the firm. how many business units should be opened and the annual tax payment to be made.

The correct answer is the second option: How much money is needed to start the business and keep it operating.  

Explanation:

To begin with, when we talk about a cash budget that is refered to a financial plan we are talking about the paper that helps the manager to establish how much money will be needed and that it will also show the flow of it in every period select by the person, commonly every month. Moreover, a cash budger is the most important part of a financial plan due to the fact that it will help the entrepreuner to have and idea of how the money is expended and from where it comes from as well so in that way he will understand better the business and its operations.