Association of Chartered Certified Accountants (ACCA) Certification Practice Test

What is a characteristic of Tactical Planning?

1. Long term perspective

2. Middle level focus

3. Whole organization view

4. Specifies resource acquisition

The correct answer is: Middle level focus

Tactical planning is characterized by its middle-level focus within an organization. This type of planning typically bridges the gap between strategic planning, which has a long-term perspective and is broader in scope, and operational planning, which deals with day-to-day activities and is often more granular. In a tactical plan, managers and teams at the middle management level develop specific objectives and actions aligned with the overall strategic goals of the organization. This means that tactical planning is concerned with how to implement strategies effectively in the short to medium term, utilizing the resources available to achieve specific outcomes. The focus on the middle level is crucial because tactical plans often involve coordinating between various departments, managing resources, and ensuring that the organizational strategic vision is translated into actionable plans that can be followed by lower-level managers and employees. This facilitates efficient execution and fosters accountability at the operational level.