以下是高顿网校为大家整理的：F1会计师与企业汇总*9章，希望对考生们有所帮助。
 
　　3.1 Different levels of planning
 
　　Strategic planning is long-term, looks at the whole organisation and defines resource requirements.
 
　　Tactical planning is medium-term , looks at the department/divisional level and specifies how to use resources.
 
　　Operational planning is very short-term, very detailed and is mainly concerned with control.
 
　　Strategic plans will have to be translated into medium-term tactical plans, which in turn need to be converted into detailed performance targets and budgets.
 
　　strategic, tactical and operational planning
 
　　The above planning levels could be applied to a farmer as follows:
 
　　Strategic planning would look at deciding which crops should be grown and how much land should be allocated for crops, livestock, etc. These decisions would be based on consumer trends, the actions of competitors, changes in EU Common Agricultural Policy, etc.
 
　　Tactical planning would then look at how best to use specified resources such as fields. This would include issues such as crop rotation.
 
　　Operational planning would include organizing extra staff for harvesting etc.
 
　　高顿网校小编寄语：九十九次的理论不如一次的行动来得实际。

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