The correct setting of a goal is of utmost importance and often overlooked in the planning process. Usually, a goal is set by the policy-making group, often dominated by owners in a small to medium-sized business (SMB). There is nothing more demoralizing to all business groups than a bad goal. The group that would execute the actions to reach the goal will immediately recognize the reality gap and ignore the goal. The group implementing the actions to be taken to reach the goal will be frustrated. The policy-making group will be disappointed that the values leading to the setting of the goal will not be honored. More importantly, a bad goal creates communication gaps between the groups that can stop the planning process, which otherwise could function to meet a reasonable goal.