Association of Chartered Certified Accountants (ACCA) Certification Practice Test

Which level of the organization is primarily concerned with Tactical Planning?

1. Board Level

2. Middle Level

3. Operational Level

4. Support Level

The correct answer is: Middle Level

Tactical planning primarily takes place at the middle level of an organization. This level is responsible for translating the strategic plans developed by the board level into specific, actionable plans and initiatives that can be executed within various departments. Tactical planning typically involves setting goals for a timeframe of one to three years, focusing on the "how" of achieving the broader objectives outlined at the strategic level. Middle management, including departmental managers and team leaders, coordinates resources, outlines procedures, and establishes budgets necessary to implement those tactical plans. This role is critical in ensuring that the overall vision and direction set by the senior management are effectively conveyed and operationalized throughout the organization. In contrast, the board level is primarily focused on strategic planning and high-level decisions that shape the overall direction of the organization. The operational level is engaged with day-to-day activities and the implementation of already developed plans. The support level, while important, deals with administrative and logistical tasks rather than the planning processes itself. Thus, middle level stands out as the appropriate choice for tactical planning.