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These are company-wide goals identified by the directors to achieve the company’s aims. They must be precise enough to be monitored, making it clear whether the management has achieved or failed.
Example: Aldi has set itself the goal of having 1,500 stores across the UK. Its 2024 plan to open 34 stores takes it towards that figure (it had just over 1,000 UK stores at the start of 2024).
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