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 Although the terms “goals” and “objectives” are often used interchangeably, there is a difference between them:

Goals

General
Intangible
Broad
Abstract
Strategic—long-range direction, set by senior management

Objectives

Specific
Measurable
Narrow
Concrete
Tacticalshort-range, set by managers to support the accomplishment of goals

we set SMART Objectives:

S   Specific
M   Measurable
A   Achievable
R  Realistic
T   Time-oriented

Specific objectives are:

Concrete
Detailed
Focused
Well-defined
Straightforward
Action-oriented

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