In Peter Drucker's Management by Objectives (MB

In Peter Drucker’s Management by Objectives (MBO) system, effective goal setting requires objectives to be clearly defined, mutually agreed upon by managers and employees, and formulated using the SMART framework: S – Specific: Clear, explicit, and unambiguous regarding what needs to be accomplished. M – Measurable: Quantifiable with concrete metrics to track progress and evaluate final outcomes. A – Achievable (or Attainable): Realistic and feasible given available resources and capability constraints. R – Relevant: Directly aligned with broader departmental objectives and strategic organizational goals. T – Time-bound: Framed with a clear start date, target milestones, and completion deadline.