【每日一练】ACCA F1（June 2014）
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
The following are examples of business information:
(1) Annual forecasts of revenues and costs for a department
(2) Product development plans for the next 2–3 years
(3) Targets agreed by key managers at their performance appraisal interviews
Which of the above would be classified as tactical information?
A 1, 2 and 3
B 1 and 3 only
C 2 and 3 only
Answer：
B
Annual targets and management forecasts from performance appraisals indicate medium term planning horizons which are both tactical in nature, whereas product development plans for 2–3 years are longer term strategic objectives.
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