Strategic is focused on finding a path to reach specific goals. Once the path has been defined, steps must be decided to move along the path. Tactical management is moving the organization along the path, using the established steps. Typically the goals would be defined at the highest levels of management…the strategic steps are typically determined at a mid or upper management level. Once the steps are laid out, the tactical plans would be defined by lower level managers and carried out by lower level managers or non-management. This is not always the case, but as you can see, the strategic planning requires a longer and broader vision including budgeting, staffing, etc, and therefore may require a higher level perspective.