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SMART objective

A SMART objective is framed to be specific, measurable, achievable, relevant and time-bound, using the common interpretation of the acronym. It helps turn a general aim into a usable commitment and comparison. The criteria do not guarantee that the objective is strategically appropriate or that measurement is unbiased. Targets should also consider controllability, fairness, uncertainty and possible dysfunctional behaviour.

Worked example

Reduce eligible customer orders delivered late from 8% to 5% by year end, using a stated definition and without increasing damage or safety incidents.

Common mistake

Measurable does not mean important, and achievable should not become an excuse for unchallenging slack.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA APM Supporting September 2026–June 2027
ACCA PM Supporting September 2026–June 2027