Are those which are concerned with how strategic objectives are to be achieved, and may deal with issues such as: production systems, stockholding policies, payment systems, marketing, sales and advertising, human resources, logistics, accounting & Finance, health and safety. This type of decision can be taken on a more pragmatic basis (when compared to strategic decisions), as they are generally concerned with the ‘best ways of organising and doing something’. Hence the approach for decision-making offers less scope for error and an easier evaluation. This is not to say that tactical decisions are ‘easy’, but that they are generally easier than strategic decisions because parameters / objectives have already been set. Tactical decisions will normally be taken at the executive level, below board level, but may involve director approval / consultation.