英文定义：
Management by objectives (MBO) is a systematic and organized approach that allows management to focus on achievable goals and to attain the best possible results from available resources.It aims to increase organizational performance by aligning goals and subordinate objectives throughout the organization.Ideally,employees get strong input to identify their objectives,time lines for completion,etc.MBO includes ongoing tracking and feedback in the process to reach objectives.
MBO was first outlined by Peter Drucker in 1954 in his book 'The Practice of Management'.In the 90s,Peter Drucker himself decreased the significance of this organization management method,when he said:"It's just another tool.It is not the great cure for management inefficiency...Management by Objectives works if you know the objectives,90% of the time you don't."
中文定义：
目标管理(Management by Objectives；MBO)系Peter Drucker于1954年所提出,是一种以建立目标体系为基础的管理程序,特别强调员工与上司共同参与设定具体确实又能客观衡量成果的目标.
MBO系将组织整体目标藉由参与管理,逐层转化为各阶层与各单位的子目标,形成一目标体系,同时以订定的目标做为激励员工的工具,定期回馈上级共同讨论进行绩效评估,是一种完整的规划与控制程序.