Every Company, Whether For-Profit or Not-For-Profit, Must Plan

Every company, whether for-profit or not-for-profit, must plan. Otherwise, the company will find itself reacting to future events rather than proactively positioning itself to take advantage of future events. ​
Which of the following statements is false in regards to strategic planning?​

A) ​It includes the process of determining the organization's primary objectives.
B) ​It is done after the company completes its tactical planning activities.
C) ​It involves choosing actions that will facilitate the achievement of its primary objectives.
D) ​It provides longer term guidance for the marketers and other decision makers in the firm.
E) ​It establishes the company objectives that are used to develop the tactical plan.