The document discusses setting SMART goals and objectives for planning purposes. It defines planning as establishing goals and objectives before taking action. Goals should be specific, measurable, attainable, relevant and time-based. Examples of general goals are provided, as well as how to write SMART goals by answering who, what, where, when, which, and why. Strategies and tactics to meet goals are establishing specific actions. The purpose of setting goals is to decide actions needed to achieve desired results.