Which of the following is not a characteristic of a tactical decision?

A) It is a short term decision.
B) It usually does not involve changing the capacity of the company.
C) It is difficult to reverse.
D) Qualitative factors are relevant.

Tactical decisions are typically medium-term, operational decisions that are easier to reverse compared to strategic decisions. They focus on the effective and efficient allocation of resources to achieve strategic objectives, without necessarily altering the company's capacity or long-term direction.