Question

Which of the following statements BEST captures the core logic and operational flow of goal cascading within strategic performance management?

A Individual objectives are formulated independently of overall organizational strategy.
B High-level organizational goals are systematically translated into aligned business-unit, departmental, and individual employee objectives
C Individual compensation and reward structures dictate overarching enterprise strategy.
D Performance standards are established exclusively after employee separation occurs.
E Operational goals are generated bottom-up without executive oversight or strategic alignment.
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