Last updated: 17.03.2016

Goal is the general and brief aim, which the entity wants to achieve over the long-term period, say during the next 5-10 years.

Goals do not necessarily need to fully meet SMART definition (Specific, Measurable, Achievable, Realistic, Time-specific), if they are broken down into a set of objectives.

The biggest challenge in goal setting is avoidance of their contradiction. Therefore, there should a limited number of goals set by the entity.  Goals shall be:

  • acceptable – to the key stakeholders
  • suitable - in line with the entity´s mission (22)
  • feasible – achievable


A few examples of goals:

increase of revenues / profitability / cash-flow / customers / efficiency / ROCE / market share / customer satisfaction

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1 = nejhorší, 10 = nejlepší

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