Setting aims and objectives

An objective is the end or ends that an organisation is trying to achieve. Typically, objectives will be set at a number of levels, e.g:

SMART

Objectives, wherever possible, should be SMART i.e:
Specific - clear and easy to understand.
Measurable - i.e. able to be quantified.
Achievable - possible to be attained.
Realistic - not 'pie in the sky'.
Time bound - associated with a specific time period.

Public sector organisations like the Inland Revenue set objectives for service, such as processing customers tax returns within a given time period.

Private sector organisations like Kelloggs might set objectives for customer satisfaction, and effectiveness in handling customer orders within a given time period. Visit Kelloggs

Objectives are the ends to be achieved, whereas the strategies or plans are the means to achieve these ends.