Decision levels: which of the following is a tactical (management control) decision rather than a strategic or purely operational one?

Introduction / Context:
Decisions are often categorized into strategic (long-term, high uncertainty), tactical/management control (medium-term, resource allocation), and operational (short-term execution). Distinguishing between these levels helps align information needs and authority structures.

Given Data / Assumptions:

• Strategic: capital structure, product portfolio, plant location.
• Tactical/management control: budgets, department targets, resource allocation for the coming period.
• Operational: daily scheduling and transactions.

Concept / Approach:
Budget allocation fits the tactical level: management translates strategy into departmental resources and spending limits for the fiscal period. By contrast, capital-source, product, and plant-location decisions shape the firm’s long-term structure and are therefore strategic.

Step-by-Step Solution:

Verification / Alternative check:
Management control literature places budgeting squarely in the management control (tactical) domain, connecting strategy to operations.

Why Other Options Are Wrong:

• Capital-source: Strategic financing decision.
• Product decision: Strategic portfolio/positioning.
• Plant-location: Strategic footprint decision.
• None: Incorrect because one tactical example exists.

Common Pitfalls:
Assuming anything involving money is strategic; ignoring the time horizon and scope that define the decision level.

Final Answer:
budget allocation