Business or divisional-level plans, tactical plans, intermediate time horizons, and SOP Level of Managers responsible for Types of Plans: Functional-level plans, operational plans, short-term horizon plans, and functional or team-based procedures Corporate-level plans, strategic plans, long-term time horizons, and rolling and single-use plans SMART C+ planning means: Specific, Measurable, Achievable, R______, Time-bound, and Communicated * Your answer .