1. Strategic aims & actions
Well-managed small organisations usually start their planning process with a broad mission statement or vision. While this starting point is both necessary and admirable, it usually does not become useable by management until the mission is translated into a strategic plan, that is then used to guide the jobs that have to be done to meet the organisation's objectives. Managers gain from an understanding of the difference between strategic and operational objectives, because this distinction plays a major role in the conversion of an overarching vision into concrete specific tasks that define an action plan.
Strategic objectives are long-term organizational goals that help to convert a mission statement from a broad vision into more specific routes to action.  These routes to action, known as prescriptions, can be used by management to guide decision-making about how to manage the important features defining the dynamics of the organisation.
Features are the subject of set of scheduled tasks and are placed in categories for ease of handling as data sets.  For example,  a major category of features in a conservation plan for a nature site are the habitats which can be further subdivided into different kinds of habitats.  In a coppicing action plan the  management feature is the panel, which is the ultimate target of the action plan.  
The strategic objectives set the major benchmarks for progressing a plan and lead the way to the design of objectives that are  measurable, specific and realistic translations of the mission statement.  Strategic objectives are usually developed as a part of a long term plan that identifies key strengths and weaknesses and sets out the specific expectations that will allow the company or organization to achieve its more broad-based mission or vision statement.
Operational objectives are more precisely defined in terms of projects, with daily, weekly or monthly  benchmarks, that implement larger strategic objectives. Operational objectives, also called tactical objectives, are defined with strategic objectives in mind, and provide a means for managers and staff to break down a larger strategic goal into scheduled workable tasks . Operational objectives should have measurable performance indicators based on specific attributes of the state of the features being managed.