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According to the situation and social needs of the organization, the leaders at the highest level of the organization formulate the overall goals to be achieved in organizing the business activities within a certain period of time, and then implement them at various levels, requesting the staff of each subordinate department and the goals and guarantees set by each employee according to the superiors. Measures to form a target system and use the target completion as a basis for assessment. In short, goal management is a system or method that enables the organization's supervisors and employees to personally participate in the formulation of goals, to exercise self-control in their work, and to strive to accomplish their work goals.

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