The very nature of tactical decisions means that in many situations most overhead costs are considered fixed and may not be relevant to the decision in hand.

Tactical decisions are short-term decisions made to achieve specific goals or objectives. These decisions often focus on how to effectively allocate resources to achieve these objectives. Overhead costs, such as rent, salaries, and utilities, are considered fixed costs that will not change regardless of the outcome of the decision. Therefore, these costs are not relevant to the tactical decision in hand.