Forward-looking company management and executives think in times when others are in the summer, already on to future strategic planning. They deal with the upcoming budget already mentally planning and objective discussions in the autumn months.
think you may already now about how can business goals meaningful to the individual departments, teams and employees are cascaded and split. Maybe they are preparing to agree on objectives with their employees before. [...]
the full article "Checklist: The aim of the agreement call (for supervisors)," read
Gunther Wolf, Wolf Management Advisory: Information on goal setting. 
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