ABSTRACT
While the task of setting objectives can be complex and diffi cult, it must be done properly because objectives are the foundation on which all programme and budgeting decisions are made. They also provide a standard against which performance can be measured. Meaningful non-fi nancial objectives can also be a useful guide for decision-making. You will often be faced with a number of strategic and tactical programme options. Choices should be made based on how well a particular option satisfi es a non-fi nancial objective.
