The result variables reflect the level of effectiveness of the system. That is, they tell how well the system performs or attains its goals. The result variables are dependent variables.
The decision variables describe elements in the problem for which a choice must be made. These variables are manipulable and controllable by the decision maker. Decision variables are independent variables. The aim of management is to find the best (or good enough) values of the decision variables.
The uncontrollable variables In any decision situation, there are factors that affect the result variables but that are not under the control of the decision maker. The uncontrollable variables are independent variables.
| Area | Decision variables | Result variables | Uncontrollable variables |
| Financial investment | investment amounts Period of investment Timing of investment |
Total profit Rate of return Liquidity |
Inflation rate Prime rate Competition |
| Marketing | Advertising budget Nnmber of models Zonal sales reps |
Market share Customer satisfaction |
Disposable income Competitor's actions |
| Manufacturing | Prodnction amounts Inventory levels Incentive plan |
Total cost Quality level Spoilage |
Machine capacity Technology Materials prices |
| Accounting | Audit schedule Use of computers Depreciation schedule |
Data processing cost Error rate |
Legal requirements Tax rates Computer technology |
| Transportation | Shipments | Total transport cost | Delivery distance Regulations |
| Services | Number of servers | Customer satisfaction | Demand for service |