Drucker believes that it is not work with goals, but on the contrary, everyone's work can only be determined if they have goals. Therefore, "the mission and task of enterprises must be transformed into goals". If there is no goal in a field, the work in this field will inevitably be ignored. Therefore, managers should manage their subordinates through goals. When determining the organizational goals, the top managers of the organization must effectively decompose and turn Xuzhou job fair into the sub-goals of various departments and individuals. Managers should be based on sub-goals.

After the management by objectives was put forward, it was quickly popularized in the United States. When the western economy turned from recovery to rapid development after the Second World War, enterprises urgently needed to adopt new methods to mobilize the enthusiasm of employees in order to improve their competitiveness. The appearance of management by objectives came into being and was widely used. It was quickly imitated by Japanese and Western European enterprises and became popular in the world management circle.

Management by objectives has various concrete forms, but its basic content is the same. The so-called management by objectives is a procedure or process that enables the upper and lower levels in an organization to jointly determine the overall objectives of the organization in a certain period of time according to the mission of the organization, so as to determine the responsibilities and sub-objectives of the upper and lower levels, and take these objectives as the standards for organizing, evaluating and rewarding the contributions of units and individuals.