Abstract
This chapter focuses on objectives the use of which has been varied in that it has been referred to individual, group, and corporate objectives using objectives to describe the goals or end results which both people and organizations may be intent on achieving. Accountabilities are semi-permanent end results and if they change, then the nature of the job itself changes. Targets, however, can change in many ways over a period of time but the fact that they can change need not change the job itself. Targets may be agreed in those areas which relate to organization-wide or unit objectives, problems, or opportunities. These may include new marketing areas, new products, new methods, cost control or reduction, better customer service, and so on. The converse to the above is also true in that most people will leave aside or consider as low priority those aspects of the job that they do not do well or are less interested in. The manager must, of course, evaluate whether the target is relevant to organizational purposes, and also whether it is challenging enough to stretch the abilities of the subordinate.
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