A proper matching of funds requirements and their availability is sought to be achieved by ______ .

The correct option is Financial planning.

Financial planning is the process of estimating the fund requirements of a business and specifying the sources of funds. It aims to ensure that enough funds are available at the right time to run the operations smoothly, while also ensuring that the firm does not raise resources unnecessarily, which would lead to idle cash and unnecessary costs.

Thus, a proper matching of funds requirements (how much money is needed) and their availability (when and how the money will be acquired) is sought to be achieved by financial planning.