ASKOFF, Russell Lincoln. Creating the corporate future: Plan or be planned for. Wiley, 1981, p. 104
ACKOFF, Russell Lincoln, 1981. Creating the corporate future: plan or be planned for. New York: Wiley. ISBN 978-0-471-09009-0.
Ends, which are intended outcomes of action taken, are of three types: 1. Goals – ends that are expected to be obtained within the period covered by a plan. 1. Objectives – ends that are not expected to be obtained until after the period planned for, but toward which progress is expected within that period. 1. Ideals – ends that are believed to be unattainable but toward which progress is believed to be possible.
Goals, therefore, can be considered to be means relative to objective and objectives can be similarly considered relative to ideals.
The procedure developed here for determining what ends are to be pursued begins with the specification of ideals and works backward through objectives to goals. The next phase of planning involves the choice of means by which the ends selected are to be pursued.