Answer:
a. Planning and b. Coordination
Explanation:
Planning refers to deciding in advance a future course of action so as to achieve goals.
Coordination refers to synchronization and coherence between people and departments to collectively and efficiently carry out a task.
In the given case, the two systems operating at head office and at the branch office are completely different which would lead to inefficient management.
The advantages of budgeting which might reduce the likelihood of implementation of two different systems would be proper planning and coordination between the two offices.
Coordination would eliminate the ambiguity and would lead to a common decision.