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Goal Setting / OKR / MBO·Support CodeEVAL-003

MBO and How to Write Goal-Management Sheets

MBO (Management by Objectives) aligns individual goals with organizational goals. SMART criteria are the foundation for goal-setting.

【What is MBO?】

Individuals set goals in agreement with their manager and are assessed on achievement at year-end. Widely used in Japanese companies.

Unlike OKR, 100% achievement is the expectation, and it is often directly tied to bonuses and raises.

【SMART goal criteria】

S: Specific

M: Measurable

A: Achievable

R: Relevant

T: Time-bound

✗ "Improve customer service"

✓ "Raise customer satisfaction score from 75 to 85 by end of Q3"

【Goal cascading】

Company goals → Division goals → Team goals → Individual goals

Deriving lower-level goals from higher-level ones keeps everyone aligned.

【Sample goal-management sheet structure】

① Goal description, ② Weight/priority, ③ Success criteria, ④ Progress tracking, ⑤ Final rating

MBOmanagement by objectivesSMART goalsgoal alignmentcascading goals

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