Tactical planning is derived from strategic planning. It spans a time frame from one year to four or five years. It thus forms the link between strategic and operational planning. The terms tactical and operational are not used uniformly in the literature.
tactical planning is the middle management level
The middle management level of the company is involved in tactical planning. It is only partially based on a central planning authority. Decentralized influences are usually stronger. The flexibility of tactical planning is less than that of strategic planning, but greater than that of operational planning. The following plans are of tactical importance:
Performance economic plans
Sales plan
- Production plan
- Personnel plan
- Material plan
Financial plans
- Income plan
- Expenditure plan
- Financial plan
Successful business plans
- Income plan
- cost plan
- Success plan
Usually, tactical planning is based on the sales plan, which shows how many products are on Sales market can probably be discontinued in the next few years. From this, successive production, material, financial and success plans for several years are derived and corresponding tactical budgets are drawn up.
However, this procedure is not easily possible if there are bottlenecks in the company that prevent the opportunities of the sales market from being exhausted. For example, if the production capacity in 2000 and 2001 is only 80 % of the salable products. In this case, the bottleneck in question is the starting point for tactical planning if it cannot or should not be eliminated.
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