Correct answer: B. Procedure
Explanation: Direct answer: Option B, Procedure, is correct. The factory example lays down an ordered reporting process: first record the incident, then prepare the supervisor’s report, next conduct the safety review, and finally make the corrective record. Each stage follows the previous one, and the sequence helps ensure that the incident is documented, examined, and followed by corrective action. This is the defining feature of a procedure. Option A, policy, is wrong because a policy gives broad safety guidance or principles, such as a commitment to report every incident; it does not necessarily list these exact steps. Option C, budget, is wrong because a budget concerns planned money and expenditure, which are absent here. Option D, objective, is wrong because an objective states a desired result, such as reducing accidents by a certain percentage, rather than the actions used to handle an incident. Option B is therefore correct. Memory cue: document, review, and record in a fixed order means procedure; a broad safety principle would be policy, and a desired safety result would be an objective.