Which is the one item that would not be considered in evaluating the adequacy of the budgeted annual operating income for a company?

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 answer is  : C 

The internal rate of return is used to evaluate investment decisions and involves the time value of money.

IRR represents the discount rate at which the net present value of the investments equal to zero. IRR is not used to evaluate the budgeted performance

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It is option D...........

Regards 

EBIT = Operating Income 

The answer is: C- Internal rate of Return

IRR is the interest rate at which the Present Value of expected future cash inflow is equal to cost of investment

Thanks for invitation,

I do believe that the correct answer is "D".

The PE ratio as it is a market measure and a result of multiple external factors.

D. Price Earnings Ratio would not be considered.