Target setting is a very delicate task.
If you cannot measure you cannot manage.
Late .Prof. Peter Drucker has said in one
of his interviews that "measurement and management:
if you want to manage you must measure".Without accurate measurement, management's effective
and efficiency can not be controlled.
Robert Kaplan and David Norton's BCS exclusively
talks about this .
The destination statement of BSC has made the strategic
agility. Strategy has to change on a continuous basis
and targets can be stretched in order to achieve
An interesting post is as follows with Stretched targets.
Setting the Right Stretch Targets