第三讲：确定目标(objectives)

企业目标是企业使命和指导方针的具体化和数量化，它反应企业在一定时期内经营活动的方向和所要达到的水平。企业目标的实现时间较长，一般为三到五年或者更长时间。好的企业目标具有总体性、与外部环境联系密切、有很大的激励作用、切实可行等特点。

企业的基本目标，例如：

The primary objectives of our organization are to:

A

B

C

投资收益率(ROI)，例如：

Based on a XXX% market share for our XXX product by 20XX, we estimate our return on investment to be XXX%.

财务目标，例如：

                                                 Last Year                 This Year                 Next Year

Sales

$ Volume

Unit Volume

% Increase/Decrease

Share of Market

Gross Profit

Manufacturing

Fully¹ Burdened

Marketing² Expenses

Advertising³

Sales Promotion⁴

Trade Allowances

Other

欲计将来增长、改进的目标，例如：

Other objectives we have set for ourselves include XXX.

We expect to replace (competitive/existing products or services) by XXX% by 20XX.

We plan to add XXX (retailers, distributors, service centers) per month/year and we will have a total of XXX (retailers, distributors) by 20XX.