The goals are created by individual choices and decisions, and they apper through action. Any intended action is determined by objectives and justified by motives that give value to each objective.
Management by Objectives in practice means reorganization of the company, in order to enable each employee can understand the sense of the actions to be taken and have the right motives to implement them. In theory it is very easy but in practice extremely difficult to achieve.
Effective management through objectives increases employee loyalty, improves the effects of their operations and, most importantly, enables the company to be controlled.