At times the line between process and tactics becomes blurred. Keeping these two concepts distinct will add value whether you are looking at it from a project perspective or a company perspective.
Processes are the high-level steps to accomplish a goal regardless of how they are implemented.
Tactics are the instantiation of the process. This is where the tools and the practical “How” are chosen. There are often many different tactics that can be used to perform a process.
When designing a software application, you start with requirements and then put requirements together to form the processes. At this point whether the processes are done manually, or with an application, or a set of tools is irrelevant.
Once you have a clear set of processes you design the set of tactics required to fulfill the process. These tactics could take the form of a software application, or they could be a set of job procedures or a mixture of both.
In this way, you can have processes that have different sets of tactics in different situations.