Question：What are the two reasons for a company setting objectives that are SMART?
　　A. The ability to measure.
　　B. The ability to gain goal congruence.
　　C. The ability to motivate.
　　D. The ability to control.
　　E. The ability to set deadlines.
　　The correct answers are: The ability to control; The ability to motivate.
　　解析：This is due to the fact that three elements of the SMART mnemonic are related to control: specific, measureable and timebound. Objectives that meet these criteria will ensure that managers can be held accountable for their actions. The final two, agreed and realistic, aid motivation: objectives that are agreed will be internalised and accepted as appropriate; and realistic objectives are attainable but challenging enough to motivate.