Page 144 - P5 Integrated Workbook TUTOR 2017-18

Chapter 10

4.2 Targets

 The results from the benchmarking exercise above can be
used to set SMART targets for public sector organisations.

 The targets should increase efficiency, effectiveness and
economy and should improve accountability and transparency.

Issues associated with the use of targets:

 Conflict

 Central control

 Difficulty level

 All or nothing

 Too many targets

 Targets not always appropriate

 Cost

 Lack of ownership of targets

 Gaming

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