Final answer:
Finance/Accounting is not one of the 10 strategic OM decisions, which usually focus on direct aspects of operations like design, quality, location, etc.The correct option is D.
Step-by-step explanation:
The question refers to the 10 strategic operations management (OM) decisions which are a part of the field of Operations Management in the context of business studies. These decisions are critical for the effective production and delivery of goods and services. The selections provided include Location, Quality, Layout, and Finance/Accounting. Among these, Finance/Accounting is NOT one of the 10 strategic OM decisions listed in typical Operations Management texts. The strategic OM decisions typically focus on aspects directly related to Operations such as design, quality, process, location, layout, human resources, supply chain, inventory, scheduling, and maintenance.