The document provides an overview of S.M.A.R.T. objectives, emphasizing the importance of clear, measurable, achievable, relevant, and time-bound goals in the workplace. It differentiates between goals and accountabilities while offering examples of effective goal-setting strategies to enhance performance and align with organizational objectives. The S.M.A.R.T. framework aids in ensuring clarity and mutual understanding between supervisors and staff during the performance management cycle.