Objectives need to be set so that the performance of the enterprise can be gauged. Corporate objectives are often established in the following areas: marketing, innovation, resources, productivity, social responsibility, and finance.2* Examples include growth and market-share expectations, improving product quality, employee training and development, new-product targets, return on invested capital, earnings growth rates, debt limits, energy reduction objectives, and pollution standards. Objectives are set at several levels in an organization beginning with those indicating the enterprise's overall objectives.