ABSTRACT
Everything that takes place in an enterprise has the objective of allowing the primary process to function correctly. To this end, building blocks such as people, resources and structure are deployed. To attune the building blocks to each other, not only is mutual consultation necessary, but also guidance from the management. This guidance takes place at three different levels in the enterprise: strategic, tactical and operational. The three management levels in an enterprise are necessary because at each level of management, a different time interval on the basis of which decisions have to be made is applicable. The top management, the management board, is responsible for planning over the long term. They have an horizon from three to maximally five years. They determine the policy of the enterprise and establish this in the vision and mission statements of the enterprise. This is called management at the strategic level.
