Strategic,operational and tactical planning

Hi Sir I just had a small doubt that just ran across my mind Sir is a principal budget factor and limiting factor the same thing? Also since principal budget factor is usually the constraint for a business and is the thing that must be dealt with first It is usually considered sales as the principal budgeting factor I was wondering whether increasing sales would be a strategic,tactical or operational technique I thought sales could be a tactical method at first because it is the constraint that is difficut to change but then again it is also an important factor that ensures the success of the business so must be dealt immediately So since sales falls in both of these range of strategic and operational would the correct answer be a tactical technique for improving sales