As difficult as it is to write out your values, it is also difficult to write goals from values. A goal will be a statement of where a business should be after the application of efforts toward the manifesting of the values statement. The hard work of writing a values statement is the basis for setting meaningful goals. The quality of planning decision-making is directly based on the work done with the values statement, the sharing of values among decision-makers, and the translation of those values to the real world of setting business goals.