ACCA MA Management Accounting

Levels of Planning – KEY POINTS

Levels of Planning
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Levels of Planning
Levels of Planning

Operational Planning

  • Planning by supervisors of Information need for daily tasks
  • Tasks specific information
  • Short term  requirement
  • Day to day planning


Tactical Planning

  • Short term planning  by juniors managers of  resource allocation decisions
  • both short term and long term
  • by managers of departments
  • less detailed than strategic planning


Strategic Planning

  • long term planning  by directors and senior managers to decide strategic direction of organization