This question tests the understanding of the term 'operational' in the context of operational efficiency. The correct answer is B, as 'operational' refers to the day-to-day functioning and processes of an organization. Option A is incorrect because strategic planning is a broader concept that encompasses more than just operational aspects. Option C is misleading as financial management, while important, is not the primary focus of operational efficiency. Option D is incorrect because marketing strategies are not directly related to the operational processes of an organization.