Tactical planning
Tactical planning translates strategic aims into coordinated resource and activity plans for parts of the organisation. It often concerns budgets, capacity, marketing programmes and departmental priorities over an intermediate horizon. The exact duration is contextual. It connects broad direction with day-to-day operations and should reconcile competing resource needs rather than allow each function to optimise its own target independently.
Worked example
To support a strategy of faster service, managers plan staffing, supplier arrangements and a training programme for the coming year.
Common mistake
Tactical and strategic are not defined solely by a fixed number of months; consider the nature and level of the decision.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | APM | Direct | September 2026–June 2027 |
| ACCA | MA | Direct | September 2026–June 2027 |
| FIA | FMA | Direct | September 2026–June 2027 |
