Learn in the textbookManagement Cycles and Business Continuity
DefinitionBusiness goals (経営目標) are the concrete levels a company aims to reach within a set period in order to realize its management philosophy (経営理念).
ExplanationThey are often stated as figures you can check afterward, such as sales, profit, or market share. The management philosophy is the beliefs and values a company holds; the policy for how to use management resources toward the goals is the business strategy (経営戦略), and breaking that down into a schedule of actions for each period gives the business plan (経営計画).
AnalogyIt is like deciding "we will stand on the summit" before a climb. Which route to take and how far to get each day are worked out afterward.
Memory hookThe philosophy is the direction you face; the goal is a flag planted in that direction. With a flag, you can measure how far you have come.