(ANSOFF, 1990, p.58) this direction, Coast (2007) believes that the objectives and goals produce parameters key for organization in the course of the planning. Norton and Kaplan (1997) affirm that the goals also must be ambitious and to indicate the degree of overcoming for company, as well as understood for all the organization. Thompson and Strickland (2002, apud RODRIGUES et al, 2009) make an important addend to the subject. The authors teach that the objectives, of the enterprise point of view, possess two contents: strategical financier and. How much to the financier, its importance rests in the direction to assure resources for the survival in short term.
In face to the strategical content, they play important role in the construction of today in favor of the future success. Bethlem (2009) brings an interesting teaching to the light of the objectives, therefore it tells that the objectives can have, between several, four more important and usual ends. They are: profit, growth, survival and prestige. In what respect to the profit is said, the author mentions that the strategy mentions the interrelation of insumos, processes and products to it. For example, insumo: to buy more cheap; process: to produce more cheap; product: to vender more cheap. In face to the objective growth, Bethlem (2009, p.34) says: The growth of the company in equity can be result of the strategies of bigger profit since that it reinvests the exceeding profit.
It could also be gotten, remaining the equal profit, since that it had greater investment in the company, deriving of external sources. (BETHLEM, 2009, p, 34) the survival objectives take care of to the perspective of related strategies the injunction, as control of competition, elaboration of scenes and technological prospection. (BETHLEM, 2009). Finally, for the author, objective prestige answers the aspects related to the image and identity of the organization. The monitoramento of the goals is of utmost importance for the planning. One knows that the external environment is dynamic and changeable; in such a way, to follow periodically the course of the goals is of good uses to advantage. In elapsing of the planning it can occur of some goals to meet below of level indicated for the period. Therefore, the necessity of the periodic monitoramento. References ANSOFF, H.I., the new enterprise strategy. So Paulo: Atlases, 1990. 265 P. BETHLEM., Enterprise Strategy, Concepts, process and strategical administration. 6. Ed. So Paulo: Atlas S.A, 2009. 396 P. COSTA, E.