<P> Notice that these criteria don't say that all objectives must be quantified on all levels of management . In certain situations it is not realistic to attempt quantification, particularly in staff middle - management positions . Practicing managers and corporations can lose the benefit of a more abstract objective in order to gain quantification . It is the combination of the objective and its action plan that is really important . Therefore serious management should focus on these twins and not just the objective . </P> <P> Each letter in SMART refers to a different criterion for judging objectives . Different sources use the letters to refer to different things . Typically accepted criteria are as follows . </P> <Table> <Tr> <Th> Letter </Th> <Th> Most common </Th> <Th> Alternative </Th> </Tr> <Tr> <Td> </Td> <Td> Specific </Td> <Td> (Strategic and specific) </Td> </Tr> <Tr> <Td> </Td> <Td> Measurable </Td> <Td> Motivating (Source: One Minute Manager) </Td> </Tr> <Tr> <Td> </Td> <Td> Achievable </Td> <Td> Agreed, attainable, action - oriented, ambitious, aligned with corporate goals, (agreed, attainable and achievable) </Td> </Tr> <Tr> <Td> </Td> <Td> Relevant </Td> <Td> Realistic, resourced, reasonable, (realistic and resourced), results - based </Td> </Tr> <Tr> <Td> </Td> <Td> Time - bound </Td> <Td> Trackable (Source: One Minute Manager), Time - based, time limited, time / cost limited, timely, time - sensitive, timeframe, Testable </Td> </Tr> </Table> <Tr> <Th> Letter </Th> <Th> Most common </Th> <Th> Alternative </Th> </Tr>

The acronym for setting good goals is smart. what does each of the letters in smart stand for
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