Association of Chartered Certified Accountants (ACCA) Certification Practice Test

What aspect is emphasized by Tactical Planning within a department?

1. Long-term objectives

2. Control activities

3. Organizational culture

4. Strategic objectives

The correct answer is: Control activities

Tactical planning within a department focuses primarily on implementing the strategies laid out by the organization's higher-level strategic planning. This involves translating broader strategic objectives into actionable, short-term plans and activities. Control activities are essential in this context as they ensure that the department's operations align with the strategic aims of the organization. Control activities include the policies and procedures that help ensure effective and efficient operations, compliance with laws and regulations, and the achievement of the organization's goals. They are crucial for ensuring that resources are used correctly and that departmental activities are contributing effectively to the organization’s overall strategy. While other aspects like long-term objectives, organizational culture, and strategic objectives are indeed important in a broader context, tactical planning primarily emphasizes how to successfully manage and execute activities in the short term through controls and processes.