Which of the following is not a decision in financial management?

Option 1 -> Financing Decisions involve determining the optimal capital structure and sources of funds (debt, equity) for the organization. This is a core financial management decision.

Option 2 -> Pricing Decisions relate to setting prices for products/services and fall under marketing or operations management, not financial management.

Option 3 -> Investing Decisions (Capital Budgeting) involve selecting profitable investment opportunities and allocating resources to assets. This is a fundamental financial management decision.

Option 4 -> Dividend Decisions concern how much profit to distribute to shareholders versus retain for reinvestment. This is a key financial management decision.

Hence, Option 2: Pricing Decisions -> Pricing decisions are part of marketing management and operations strategy, not one of the three core pillars of financial management (Financing, Investing, and Dividend decisions). While pricing impacts financial performance, it is not classified as a financial management decision -> correct