Which of the Following Is a Correct Statement

Which of the following is a correct statement?

A) The objective of short-term financial management is to maximize carrying costs.
B) Managing short-term cash flows involves minimizing liquidity.
C) In managing short-term finances, a financial manager should seek the optimal level of investment in fixed assets.
D) A financial manager should use a cash budget to identify short-term financial needs.
E) In an ideal economy, the optimal level of net working capital is positive.