plan objectives rather safe than ausfeilschen
After Peter F. Drucker, the spiritual father of the "management by objectives (MBO), goals must still sufficiently high and just be implemented with great commitment to present a challenge. Managers who try to reconcile those goals with their employees meet, but regularly resistors. Employees' support ", point to external influences or stress the difficulties under which they must work. Because everyone knows: the lower the goals, the more [...]
the whole article "target agreements: how the bazaar" Read
Gunther Wolf, Wolf Management Advisory: Information on Topic of goal setting. 
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