While most functional tactics guide implementation in the immediate future, the time frame for functional tactics in the area of finance varies because these tactics direct the use of financial resources in support of the business strategy, long-term goals, and annual objective. Financial tactics with longer time perspectives guide financial managers in long-term capital investment, debt financing, dividend allocation, and leveraging. Financial tactics designed to manage working capital and short-term assets have a more immediate focus. Exhibit 10.A3 highlights some key questions that financial tactics must answer.