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A. Vision, Mission, Goal, Objective
and Target Setting
B. Policies and Procedures
Strategies
C. Program and Project Identification
MPA 207 : Study Guide 3,4,5
Vision, Mission, Goal, Objective and Target
Setting
What do we
want to
achieve?
A vision is the art of power of seeing
an ideal state through mental acuity or
foresight that a person or leader or
organization intends to accomplish
(Kaufman et al, 2002)
A vision should be conceptually ideal, unitary
and purposively focused, and foremost
should be intellectually challenging and
exciting. The vision spells out in broad terms
the role of the organization and its people in
the future. Without a vision there is little or
no sense of purpose in an organization and
the leader.
The vision, mission, goal,
objective, and target provide
answers to this question
In creating the vision, the planning committee should
have a consensus on the following items (Goodstein et al,
1993):
a) Shared belief and values
b) Variables and factors that will impact the agency from
the environment
c) Variables and factors that will impact upon itself and
d) A listing of critical success indicators or factors to
confidently gauge the attainment of the preferred vision at
some future time.
Having a vision means we have a clear sense
of purpose. It means we have a much larger
picture of our business, or our life, than simply
setting and reaching short term goals and
tackling problems as they come along.
Visions are driven by passion and dreams,
and they are reflected through real efforts to
create real results.
https://thriveagency.com/news/business-vision
What does it
mean to
have a
vision?
Benefits of
Having a Vision
https://www.slideshare.net/lidhiyaba
bu/vision-mission-goals-and-
objectives
• Good visions are inspiring and
exhilarating.
• Helps the organization to prepare for
the future.
• Good vision reduces risk-taking and
experimentation.
• Good vision helps to motivate and
morale boosting of employees.
• Good visions are competitive, original
and unique.
• Good visions represent integrity, they
are truly genuine and can be
used for the benefit of the
people.
IMPORTANCE OF HAVING A VISION
• A vision inspires action.
• A vision is a practical guide for creating plans and
setting goals and objectives.
• A vision helps keep organizations and groups
focused.
https://www.johngraham.org/coach/5-the-importance-of-vision
Mission
• Is the statement of philosophy or purpose for which it
is created (Kaufman et al, 2002).
• Its “raison d’ etre” which defines the primary functions
stated in precise and clear language. Said mission is
normally found in the organization’s charter or Articles
of incorporation and by laws.
- Often this is the reason the company or the organization
was created to fill a need a need in the market place or
society.
-The mission should answer three questions?
-What is it that we do?
-How do we do it?
-For whom are we doing it
https://www.dragon1.com/terms/mission-definition
What is a mission?
- A mission is the core purpose of the agency or the
company. It is a summary of the aims and core values of the
company
- - A mission clearly tells what you as an organization do for
your customer or clients.
- A mission is comprehensive but also very specific to set
you apart from the organizations.
https://www.dragon1.com/terms/mission-definition
Differences Between Vision Statement
and Mission Statement
VISION STATEMENT MISSION STATEMENT
https://www.slideshare.net/lidhiyababu/vision-mission-goals-and-objectives
Vision Statement Mission Statement
A vision statement outlines “WHERE”
you want to be.
A mission statement talks about “How”
you will get there.
Answer the question, “Where do we
aim to be?”
“What do we do? What makes us
different?”
A vision statement talks about the
future.
A mission statement talks about the
present leading to its future.
MISSION STATEMENT
https://www.slideshare.net/lidhiyababu/vision-mission-goals-and-objectives
Vision Statement Mission Statement
It lists where you see yourself some
years from now.
IT list the broad goals for which the
organization is formed.
As your organization evolves, you
might feel tempted to change your
vision.
“Your mission statement may
change, but it should still tie back to
your core values, customer needs
and vision.
Where do we want to be moving
forward? When do we want to reach
the stage?
What do we do today? For whom do
we, do it? What is the benefit In other
words, Why we do what we do?
What, For Whom and Why?
GOALS
Goal is defined as a desirable future condition which
an organization strives to achieve (NEDA, 1993). It
is normally broad in scope and long term in its
perspective. A goal dovetails the vision and mission
of the organization. This being so, the formulation
of the goals calls for an elaborate in specific
manner the generalities of the mission.
▪ A Goal is an idea of the future or desired result that a person or
a group of people envision, plan and commit to achieve.
▪ Goals represent the decisions we make and the commitments
we take in order to reach attainment, break some bad habits,
adopt useful habits or achieve more in different areas of life.
▪ Goals enable us to achieve focus in life by helping us to
determine what we want. They keep us motivated and propelled,
constantly putting us in state of action.
▪Goals, when properly conceived and pursued can help us to
maximize the one and only life we must live.
▪
G
O
A
L
S
https://www.lifehack.org/863723/what-are-goals
There are five characteristics to remember in formulating
goals (Roberts, 1999), these are:
1. Specifies what business the organization is in including a
clear statement about:
1.1 “What” customer or client needs the organization is
attempting to fill not
what products or services are offered;
1.2 “Who” the organization’s primary clients or customers are;
and
1.3 “How” the organization plans to go about its business,
that is, hat its
primary technologies are.
2. Has a primary focus on a single strategic or a chosen driving force
behind the organization’s strategy;
3. Reflects the organization’s distinctive competence;
4. Reflects the values, beliefs, and philosophy of operations of the
organization; and
5.Worded clearly as to serve as an energy source and rallying point for the
organization.
Objective
Objective is a specific description of an end result
to achieve (NEDA, 1993). It is a translation of
the broad goal into a set of more specific and
concrete objective.
Target
Target is a more specific expressions of quantifiable and
measurable terms of what is intended to be accomplished
(NEDA, 1993). It should tell the “what” – the specific, end
result; “when” – a target date or period; and “who” – the
individual responsible and accountable in the accomplishment
of the activity.
Policy and Strategy Formulation
• This phase of the planning process answers the questions
“What rules and decisions have been collectively arrived at
designed to meet development goals and objectives: and “how
shall we do it or implement said rules and decisions/strategy?”
• Given the range of essential problems and the resources that
may be exploited for development, what policy measures can
be considered to resolve the problems?
• Policies themselves are plans. They are also the result of
planning and decision making. Policies also have levels.
Policy is a purposive course of action or decision which
is commonly set and perceived to be socially desirable
to a great number of people strategy, on the other
hand, is the method method or approach undertaken
to accomplish development goals, objectives and
targets (NEDA, 1985)
Policies and Procedures go together but are not
interchangeable.
A Policy is a set of general guidelines that outline the
organization’s plan for tackling an issue. Policies
communicate the connection between the organization’s
vision and values and its day-to-day operations.
A Procedure explains a specific action plan for carrying
out a policy. Procedures tells employees how to deal
with a situation and when.
https://i-sight.com/resources/policies-and-procedures-in-the-workplace-the-ultimate-guide/
ORGANIZATIONAL POLICY. Organizational policies are
methods of action selected, usually by an organization from
among alternatives to guide and determine present and
future decisions and positions on public matters. Some
organization policies are: Compensation policies,
Employment status policies and the International hiring
policies.
https://www.slideshare.net/Shwetha_CA/organisational-policy-on-hiring
Policy In Organization
Policies and Procedures are the strategic link between the company’s
Vision and its day-to-day operation. It’s easy to see that well-written
policies and procedures benefit the company as well as the employee.
From an employee perspective
1. It allows workers to perform their jobs with respect and dignity.
2. To understand their roles and responsibilities within predefined limits
From the organization’s perspective
1.Allows management to guide operations without constant management
intervention.
https://www.slideshare.net/Shwetha_CA/organisational-policy-on-hiring
POLICIES
Meaning
A precise statement which contains the set of
principles acting as guidelines for achieving the
goals of an organization is known as Policy.
Nature
Policies are flexible in nature, i.e. they allow
exceptional situations.
Reflects
The mission of the organization.
PROCEDURES
Meaning
The Procedure is a systematic sequence for
an activity or task which is predefined by an
organization.
Nature
Procedures are rigid in nature.
Reflects
Practical applicability of the policies
https://keydifferences.com/difference-between-policies-and-procedures.html
Comparison Chart
POLICIES
Best Implemented when
Fully acceptable by the
people.
In support of
Strategies
Involves
Decision Making
PROCEDURES
Best Implemented when
Follow a logical process.
In Support of
Programs
Involves
Action
https://keydifferences.com/difference-between-policies-and-procedures.html
The Importance of Policies and Procedures
1. Regardless of your organization’s size, developing formal
policies and procedures can make it run much more smoothly
and efficiently.
2. There is no need for trial-and-error or micromanaging.
3. Formal policies and procedures save time and stress when
handling HR issues.
4. Formal policies and procedures help to ensure your company
complies with relevant regulations.
https://i-sight.com/resources/policies-and-procedures-in-the-workplace-the-ultimate-guide/
How to Develop Policies and Procedures
in the Workplace?
According to the New South Wales Government Industrial
Relations, a workplace policy should:
•Set out the aim of the policy.
•Explain why the policy was developed.
•List who the policy applies to.
•Set out what is acceptable or unacceptable behavior.
•Set out the consequences of not complying with the policy.
•Provide a date when the policy was developed or updated.
https://i-sight.com/resources/policies-and-procedures-in-the-workplace-the-ultimate-guide/
Guidelines for Effective Policies
Policies should reflect objectives and plans.
Policies should be consistent.
Policies should be flexible
Policies should be distinguished from rules and procedures.
Policies should be in writing.
Policies should be taught.
Policies should be controlled
http://nraomtr.blogspot.com/2011/12/strategies-policies-and-planning.html
Strategy
• Some writers include both the end points (purpose, mission,
goals, objectives) and the major means of achieving them
(programs, policies, and plans) in strategy of the firm. Others
emphasize the means. Strategies are more dynamic and
every year as part of annual plan strategy is explicitly stated.
http://nraomtr.blogspot.com/2011/12/strategies-policies-and-planning.html
Strategy is a set of plans or decisions made in an effort to help
organizations achieve their objectives
Miller & Dess (1996)
In business - Strategy means performing different activities to
those performed by rivals or performing the same activities
differently
Porter (1996)
Strategy
There are a number of criteria that evaluate a strategy which when optimally
met would somehow ascertain responsiveness with targets, objectives, and
goals. These criteria are (NEDA, 1993);
1) Clarity. Can the strategy be summarized in two or three sentences? Is
the strategy identifiable and understood by all those in the institution who
need them?
2) Consistency. Is the strategy consistent with the environment of the
Agency? Is it consistent with the objective, targets, policies, resources, and
values of managers and employees? Is the institutions organizational
structure consistent with the strategy?
3) Appropriateness. Does the strategy in conformity and responsive with
the goals and objectives of the Agency? Does it fit the life cycle of
the programs, projects and activities? Is it in conformity
with existing laws, rules and regulations and social, moral,
ethical norms of people in the Agency and the community?
5. Adequacy. Is the strategy sufficient to attain set targets and
objectives? Are the strategies complementary and reinforcing?
6. Effectiveness. Does the strategy specify the extent of objective
attainment? Does it effectively anticipate changes in the external
environment of the institutions?
7. Efficiency. How costly is the strategy compared to benefits
obtained? Are the benefits obtained worth the money and other
resources used? Do we get the most outputs for money inputs?
8. Side effects. What possible positive and negative
consequences might occur as a result of the strategy?
Will other agencies prevent institutional attainment of
objectives sought by the strategy? Are contingencies provided
for when strategies do not work as expected?
Formulation of Strategies
This involves the determination of
methodologies and strategies as well as
priorities and phases in the pursuit of
said development projects
Program and Project Identification
Program and project identification is the process of searching for promising
development opportunities that are directed towards overcoming problems
constraining the achievement of desired development objectives or towards
exploiting existing development potentials (NEDA, 1993)
This phase of the planning process asks and answers the questions: “What
activities do we have to do? Are these feasible and viable?
A program refers to the functions and activities necessary for the
performance of a major purpose for which an Agency or entity is established.
A project on the other hand, is composed of a program
covering a homogenous group of activities that result in the
accomplishment of an identified output.
Once a project has been identified, the next stage
would be project preparation. This stage essentially
involves the conduct of feasibility study the purpose of
which is to determine whether the project can and should
be undertaken and if so, how and when.
Project preparation is an investigation which ascertain
the technical soundness, financial viability, economic
desirability, and operational feasibility of a project (NEDA,
2000).
• The project preparation also determines whether or not the
project would generate sufficient benefits to offset estimated
investments and operating costs. Similarly it ascertains which
of the alternatives would yield the largest possible returns to
the economy or organizations that would justify the allocation
of resources.
Activity refers to a series of actions and measures which are
highly related and complementary directed to the attainment of
a goal, objective or target (NEDA, 1993)

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Investment Programming, Budgeting and Implementation

  • 1. A. Vision, Mission, Goal, Objective and Target Setting B. Policies and Procedures Strategies C. Program and Project Identification MPA 207 : Study Guide 3,4,5
  • 2. Vision, Mission, Goal, Objective and Target Setting
  • 3. What do we want to achieve? A vision is the art of power of seeing an ideal state through mental acuity or foresight that a person or leader or organization intends to accomplish (Kaufman et al, 2002) A vision should be conceptually ideal, unitary and purposively focused, and foremost should be intellectually challenging and exciting. The vision spells out in broad terms the role of the organization and its people in the future. Without a vision there is little or no sense of purpose in an organization and the leader. The vision, mission, goal, objective, and target provide answers to this question
  • 4. In creating the vision, the planning committee should have a consensus on the following items (Goodstein et al, 1993): a) Shared belief and values b) Variables and factors that will impact the agency from the environment c) Variables and factors that will impact upon itself and d) A listing of critical success indicators or factors to confidently gauge the attainment of the preferred vision at some future time.
  • 5. Having a vision means we have a clear sense of purpose. It means we have a much larger picture of our business, or our life, than simply setting and reaching short term goals and tackling problems as they come along. Visions are driven by passion and dreams, and they are reflected through real efforts to create real results. https://thriveagency.com/news/business-vision What does it mean to have a vision?
  • 6. Benefits of Having a Vision https://www.slideshare.net/lidhiyaba bu/vision-mission-goals-and- objectives • Good visions are inspiring and exhilarating. • Helps the organization to prepare for the future. • Good vision reduces risk-taking and experimentation. • Good vision helps to motivate and morale boosting of employees. • Good visions are competitive, original and unique. • Good visions represent integrity, they are truly genuine and can be used for the benefit of the people.
  • 7. IMPORTANCE OF HAVING A VISION • A vision inspires action. • A vision is a practical guide for creating plans and setting goals and objectives. • A vision helps keep organizations and groups focused. https://www.johngraham.org/coach/5-the-importance-of-vision
  • 8. Mission • Is the statement of philosophy or purpose for which it is created (Kaufman et al, 2002). • Its “raison d’ etre” which defines the primary functions stated in precise and clear language. Said mission is normally found in the organization’s charter or Articles of incorporation and by laws.
  • 9. - Often this is the reason the company or the organization was created to fill a need a need in the market place or society. -The mission should answer three questions? -What is it that we do? -How do we do it? -For whom are we doing it https://www.dragon1.com/terms/mission-definition What is a mission?
  • 10. - A mission is the core purpose of the agency or the company. It is a summary of the aims and core values of the company - - A mission clearly tells what you as an organization do for your customer or clients. - A mission is comprehensive but also very specific to set you apart from the organizations. https://www.dragon1.com/terms/mission-definition
  • 11. Differences Between Vision Statement and Mission Statement VISION STATEMENT MISSION STATEMENT https://www.slideshare.net/lidhiyababu/vision-mission-goals-and-objectives Vision Statement Mission Statement A vision statement outlines “WHERE” you want to be. A mission statement talks about “How” you will get there. Answer the question, “Where do we aim to be?” “What do we do? What makes us different?” A vision statement talks about the future. A mission statement talks about the present leading to its future.
  • 12. MISSION STATEMENT https://www.slideshare.net/lidhiyababu/vision-mission-goals-and-objectives Vision Statement Mission Statement It lists where you see yourself some years from now. IT list the broad goals for which the organization is formed. As your organization evolves, you might feel tempted to change your vision. “Your mission statement may change, but it should still tie back to your core values, customer needs and vision. Where do we want to be moving forward? When do we want to reach the stage? What do we do today? For whom do we, do it? What is the benefit In other words, Why we do what we do? What, For Whom and Why?
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18. GOALS Goal is defined as a desirable future condition which an organization strives to achieve (NEDA, 1993). It is normally broad in scope and long term in its perspective. A goal dovetails the vision and mission of the organization. This being so, the formulation of the goals calls for an elaborate in specific manner the generalities of the mission.
  • 19. ▪ A Goal is an idea of the future or desired result that a person or a group of people envision, plan and commit to achieve. ▪ Goals represent the decisions we make and the commitments we take in order to reach attainment, break some bad habits, adopt useful habits or achieve more in different areas of life. ▪ Goals enable us to achieve focus in life by helping us to determine what we want. They keep us motivated and propelled, constantly putting us in state of action. ▪Goals, when properly conceived and pursued can help us to maximize the one and only life we must live. ▪ G O A L S https://www.lifehack.org/863723/what-are-goals
  • 20. There are five characteristics to remember in formulating goals (Roberts, 1999), these are: 1. Specifies what business the organization is in including a clear statement about: 1.1 “What” customer or client needs the organization is attempting to fill not what products or services are offered; 1.2 “Who” the organization’s primary clients or customers are; and 1.3 “How” the organization plans to go about its business, that is, hat its primary technologies are.
  • 21. 2. Has a primary focus on a single strategic or a chosen driving force behind the organization’s strategy; 3. Reflects the organization’s distinctive competence; 4. Reflects the values, beliefs, and philosophy of operations of the organization; and 5.Worded clearly as to serve as an energy source and rallying point for the organization.
  • 22. Objective Objective is a specific description of an end result to achieve (NEDA, 1993). It is a translation of the broad goal into a set of more specific and concrete objective.
  • 23. Target Target is a more specific expressions of quantifiable and measurable terms of what is intended to be accomplished (NEDA, 1993). It should tell the “what” – the specific, end result; “when” – a target date or period; and “who” – the individual responsible and accountable in the accomplishment of the activity.
  • 24. Policy and Strategy Formulation • This phase of the planning process answers the questions “What rules and decisions have been collectively arrived at designed to meet development goals and objectives: and “how shall we do it or implement said rules and decisions/strategy?” • Given the range of essential problems and the resources that may be exploited for development, what policy measures can be considered to resolve the problems? • Policies themselves are plans. They are also the result of planning and decision making. Policies also have levels.
  • 25. Policy is a purposive course of action or decision which is commonly set and perceived to be socially desirable to a great number of people strategy, on the other hand, is the method method or approach undertaken to accomplish development goals, objectives and targets (NEDA, 1985)
  • 26. Policies and Procedures go together but are not interchangeable. A Policy is a set of general guidelines that outline the organization’s plan for tackling an issue. Policies communicate the connection between the organization’s vision and values and its day-to-day operations. A Procedure explains a specific action plan for carrying out a policy. Procedures tells employees how to deal with a situation and when. https://i-sight.com/resources/policies-and-procedures-in-the-workplace-the-ultimate-guide/
  • 27. ORGANIZATIONAL POLICY. Organizational policies are methods of action selected, usually by an organization from among alternatives to guide and determine present and future decisions and positions on public matters. Some organization policies are: Compensation policies, Employment status policies and the International hiring policies. https://www.slideshare.net/Shwetha_CA/organisational-policy-on-hiring
  • 28. Policy In Organization Policies and Procedures are the strategic link between the company’s Vision and its day-to-day operation. It’s easy to see that well-written policies and procedures benefit the company as well as the employee. From an employee perspective 1. It allows workers to perform their jobs with respect and dignity. 2. To understand their roles and responsibilities within predefined limits From the organization’s perspective 1.Allows management to guide operations without constant management intervention. https://www.slideshare.net/Shwetha_CA/organisational-policy-on-hiring
  • 29. POLICIES Meaning A precise statement which contains the set of principles acting as guidelines for achieving the goals of an organization is known as Policy. Nature Policies are flexible in nature, i.e. they allow exceptional situations. Reflects The mission of the organization. PROCEDURES Meaning The Procedure is a systematic sequence for an activity or task which is predefined by an organization. Nature Procedures are rigid in nature. Reflects Practical applicability of the policies https://keydifferences.com/difference-between-policies-and-procedures.html Comparison Chart
  • 30. POLICIES Best Implemented when Fully acceptable by the people. In support of Strategies Involves Decision Making PROCEDURES Best Implemented when Follow a logical process. In Support of Programs Involves Action https://keydifferences.com/difference-between-policies-and-procedures.html
  • 31. The Importance of Policies and Procedures 1. Regardless of your organization’s size, developing formal policies and procedures can make it run much more smoothly and efficiently. 2. There is no need for trial-and-error or micromanaging. 3. Formal policies and procedures save time and stress when handling HR issues. 4. Formal policies and procedures help to ensure your company complies with relevant regulations. https://i-sight.com/resources/policies-and-procedures-in-the-workplace-the-ultimate-guide/
  • 32. How to Develop Policies and Procedures in the Workplace? According to the New South Wales Government Industrial Relations, a workplace policy should: •Set out the aim of the policy. •Explain why the policy was developed. •List who the policy applies to. •Set out what is acceptable or unacceptable behavior. •Set out the consequences of not complying with the policy. •Provide a date when the policy was developed or updated. https://i-sight.com/resources/policies-and-procedures-in-the-workplace-the-ultimate-guide/
  • 33. Guidelines for Effective Policies Policies should reflect objectives and plans. Policies should be consistent. Policies should be flexible Policies should be distinguished from rules and procedures. Policies should be in writing. Policies should be taught. Policies should be controlled http://nraomtr.blogspot.com/2011/12/strategies-policies-and-planning.html
  • 34. Strategy • Some writers include both the end points (purpose, mission, goals, objectives) and the major means of achieving them (programs, policies, and plans) in strategy of the firm. Others emphasize the means. Strategies are more dynamic and every year as part of annual plan strategy is explicitly stated. http://nraomtr.blogspot.com/2011/12/strategies-policies-and-planning.html
  • 35. Strategy is a set of plans or decisions made in an effort to help organizations achieve their objectives Miller & Dess (1996) In business - Strategy means performing different activities to those performed by rivals or performing the same activities differently Porter (1996) Strategy
  • 36.
  • 37. There are a number of criteria that evaluate a strategy which when optimally met would somehow ascertain responsiveness with targets, objectives, and goals. These criteria are (NEDA, 1993); 1) Clarity. Can the strategy be summarized in two or three sentences? Is the strategy identifiable and understood by all those in the institution who need them? 2) Consistency. Is the strategy consistent with the environment of the Agency? Is it consistent with the objective, targets, policies, resources, and values of managers and employees? Is the institutions organizational structure consistent with the strategy? 3) Appropriateness. Does the strategy in conformity and responsive with the goals and objectives of the Agency? Does it fit the life cycle of the programs, projects and activities? Is it in conformity with existing laws, rules and regulations and social, moral, ethical norms of people in the Agency and the community?
  • 38. 5. Adequacy. Is the strategy sufficient to attain set targets and objectives? Are the strategies complementary and reinforcing? 6. Effectiveness. Does the strategy specify the extent of objective attainment? Does it effectively anticipate changes in the external environment of the institutions? 7. Efficiency. How costly is the strategy compared to benefits obtained? Are the benefits obtained worth the money and other resources used? Do we get the most outputs for money inputs? 8. Side effects. What possible positive and negative consequences might occur as a result of the strategy? Will other agencies prevent institutional attainment of objectives sought by the strategy? Are contingencies provided for when strategies do not work as expected?
  • 39. Formulation of Strategies This involves the determination of methodologies and strategies as well as priorities and phases in the pursuit of said development projects
  • 40. Program and Project Identification Program and project identification is the process of searching for promising development opportunities that are directed towards overcoming problems constraining the achievement of desired development objectives or towards exploiting existing development potentials (NEDA, 1993) This phase of the planning process asks and answers the questions: “What activities do we have to do? Are these feasible and viable? A program refers to the functions and activities necessary for the performance of a major purpose for which an Agency or entity is established.
  • 41. A project on the other hand, is composed of a program covering a homogenous group of activities that result in the accomplishment of an identified output. Once a project has been identified, the next stage would be project preparation. This stage essentially involves the conduct of feasibility study the purpose of which is to determine whether the project can and should be undertaken and if so, how and when. Project preparation is an investigation which ascertain the technical soundness, financial viability, economic desirability, and operational feasibility of a project (NEDA, 2000).
  • 42. • The project preparation also determines whether or not the project would generate sufficient benefits to offset estimated investments and operating costs. Similarly it ascertains which of the alternatives would yield the largest possible returns to the economy or organizations that would justify the allocation of resources.
  • 43. Activity refers to a series of actions and measures which are highly related and complementary directed to the attainment of a goal, objective or target (NEDA, 1993)