Strategy exists at every level (as identified by Goldratt), both long-term and short-term, in every single decision and action of the organization.
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Management
Whilst the executive team focuses on formulation, and the Management team focuses on implementation, each function, down to each individual person, is assigned:
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Structural Tension Charting 
radically improves your approach to managing business and life. I have taken Robert Fritz concept of Structural Tension Charting and combined it with my own integrations and the work of other noteables such as Peter Senge and Eli Goldratt to create what I am currently calling an Outcome Chart as available inside [...]
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Strategy is of paramount importance yet difficult for most to clearly define or explain.
The common view of 'strategy' and its counterpoint 'tactics' is that 'strategy is about the long-term whilst tactics are about the short-term.
In line with that view comes Tregos and Zimmerman who define strategy as:
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In a Linked-in thread on TOC in Services, Richard said:
"…how would one apply ToC to an organization where it is project and service-based, but almost all of the services on any given "project" are handled by a single resource (a consultant)?
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