APPROACHES TO THE FORMATION OF A GOAL MANAGEMENT SYSTEM IN AN ENTERPRISE
Abstract
The article explores modern approaches to the formation of a goal management system within enterprises, emphasizing its role as a fundamental component of strategic management. The study highlights that effective goal management is not merely a technical procedure but a comprehensive managerial philosophy that integrates strategic vision, operational alignment, and employee motivation. Several approaches are analyzed in detail, including Management by Objectives (MBO), the goal tree method, the Balanced Scorecard (BSC), target-oriented business process management, and correlation analysis of goal consistency. Each approach is examined in terms of its conceptual foundations, methodological stages, strengths, and challenges of implementation. The article underscores that MBO, introduced by Peter Drucker, fosters employee participation and responsibility through joint goal-setting, while the goal tree provides a hierarchical structure ensuring coherence between strategic, tactical, and operational levels. The Balanced Scorecard, developed by Kaplan and Norton, integrates financial and non-financial indicators, enabling organizations to balance short-term and long-term objectives. Target-oriented business process management shifts the focus from procedural optimization to the achievement of meaningful results, thereby enhancing efficiency and accountability. Finally, correlation analysis offers a quantitative tool for assessing the consistency of goals, identifying conflicts, duplications, and synergies across organizational levels. Special attention is devoted to the integration of strategic orientations with individual employee tasks, the establishment of motivational systems, and the creation of feedback mechanisms that allow for continuous adaptation. The findings demonstrate that effective goal management contributes to improved performance, organizational adaptability, and competitiveness. It transforms goals into instruments of development, responsibility, and strategic coherence, ensuring that enterprises not only achieve measurable outcomes but also cultivate a culture of shared meaning, transparency, and long-term sustainability.
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