After information from both inside and outside the organisation has been collected, objectives can be set. Many diagrams showing the rational planning model have objectives at the start of the process. one can see a case for that (if you don’t know where you are going, you don’t know what information to collect) there is also a danger. There is no point in setting objectives which bear no relation to the information which has been collected and which may critically determine what is possible.“S” stands for stated or specific. There is no point in having an objective simply say we want to be a better organisation or we want to improve. No one is quite sure what better or improve mean. You have to be really specific and talk about things like profit, market share, gross profit percentage, waiting time.