Approaches to the formation of strategic goals and criteria for their achievement in management systems

Authors

DOI:

https://doi.org/10.32347/2707-501x.2026.57(2).15-27

Keywords:

strategic goals, management systems, strategic planning, achievement criteria, KPI, strategic alignment, adaptive management, scenario modeling

Abstract

The formation of strategic goals in modern management systems is viewed as a comprehensive process that integrates analytical, systemic, and behavioral components of management under conditions of dynamic environmental change. Strategic goals are considered an integrative element that ensures the translation of an organization’s mission and vision into measurable performance benchmarks, coordinates resource allocation, and determines the vector of long-term development. It is substantiated that the effectiveness of a management system directly depends on the logic of goal formation, their hierarchical structuring, and the presence of clearly defined achievement criteria.

The key approaches to the formation of strategic goals are systematized: goal-oriented, systemic, behavioral, and adaptive. It is demonstrated that the goal-oriented approach ensures hierarchical consistency of strategic, tactical, and operational objectives; the systemic approach makes it possible to consider environmental influences and cross-factor interdependencies; the behavioral approach integrates subjective decision-making factors; and the adaptive approach focuses the system on flexibility and scenario planning under uncertainty.

Particular attention is paid to aligning strategic goals with the organization’s mission and vision, which is considered the foundation of strategic coherence. The use of integral alignment indices and correlation models is proposed to quantitatively assess the level of strategic consistency. It is proven that formalizing this linkage minimizes the gap between declared strategic intentions and actual managerial actions. Approaches to defining criteria for achieving strategic goals are disclosed, including the application of the SMART principle, KPI systems, and multifactor regression models for performance evaluation. The feasibility of using algorithm-based structures for developing criteria is substantiated, ensuring monitoring transparency, adaptability, and the possibility of integrating digital analytical tools.

Additional emphasis is placed on the necessity of implementing digital platforms for strategic monitoring, which ensure synchronization of goals across different management levels and automated tracking of deviations from planned parameters. It is shown that the integration of business analytics systems, forecasting tools, and scenario modeling enhances the validity of strategic decisions and fosters a results-oriented management culture. Such an approach creates the preconditions for strengthening organizational strategic resilience, competitiveness, and long-term adaptability in the context of structural economic transformations.

References

Mintzberg H., Ahlstrand B., Lampel J. Strategy safari: a guided tour through the wilds of strategic management. New York: Free Press, 2005. 406 p.

Drucker P.F. The Essential Drucker. New York: HarperCollins Publishers Inc., 2001. 368 p.

Thompson A.A., Strickland A.J. Strategic Management: Concepts and Cases. New York: McGraw-Hill, 2003. 608 p.

Kaplan R.S., Norton D.P. The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press, 1996. 322 p.

Teece D.J. Dynamic Capabilities and Strategic Management: Organizing for Innovation and Growth. 2nd ed. Oxford: Oxford University Press, 2023.

Schilling M.A. Strategic Management of Technological Innovation. 7th ed. McGraw-Hill, New York, 2023. 480 р.

Войтович В.А , Чуприн, Ю.А. Оптимізація та контроль програми робіт в підсистемі фінансового менеджменту будівельної організації. Шляхи підвищення ефективності будівництва, 2023, 51(1), 129–142. https://doi.org/10.32347/2707-501x.2023.51(1).129-142

Doran G.T. There’s a S.M.A.R.T. Way to Write Management’s Goals and Objectives. Management Review, 1981, Vol. 70, No. 11. P. 35–36.

Armstrong M. Armstrong’s Handbook of Performance Management: An Evidence-Based Guide to Delivering High Performance. 5th ed. London: Kogan Page, 2015. 400 p.

Parmenter D. Key Performance Indicators: Developing, Implementing, and Using Winning KPIs. 4th ed. Hoboken: John Wiley & Sons, 2019. 352 p.

Nwabuatu E.N. Strategic goal setting: Investigating the impact of SMART goals on organizational performance in Anambra State. Academic Journal of Current Practice in Business and Management. 2025. Vol. 10, No. 1. P. 1–15. https://doi.org/10.5281/zenodo.14921716

Tormosov R., Chupryna I., Ryzhakova G., Pokolenko V., Prykhodko D., Faizullin A. Establishment of the rational economic and analytical basis for projects in different sectors for their integration into the targeted diversified program for sustainable energy development. 2021 IEEE International Conference on Smart Information Systems and Technologies (SIST), Nur-Sultan, Kazakhstan, 2021, pp. 1-9. DOI: 10.1109/SIST50301.2021.9465993.

Kowalczyk M., Barthel H., Münch J., Heidrich J., Trendowicz A. A Deployment Process for Strategic Measurement Systems. Proceedings of the 8th Software Measurement European Forum (SMEF 2011). https://doi.org/10.48550/arXiv.1312.1040

Published

2026-02-26

How to Cite

KUZMICH, Y. . (2026). Approaches to the formation of strategic goals and criteria for their achievement in management systems. Ways to Improve Construction Efficiency, 2(57), 15–27. https://doi.org/10.32347/2707-501x.2026.57(2).15-27