"Expand to North American markets" is part of Zipcar's strategic plan.
Strategic plans are essentially the company's mission, their long-term plan of where the company wants to be in three, five or even 10 years.
"Deciding where and how to operate in the selected markets" is part of Zipcar's tactical plan.
Tactical plans are made to ensure the strategic plan is accomplished. They are more specific to distinct areas of the organization, so they can fulfill their part of the strategic plan.
