Specific Measurable Attainable Realistic Time bound This objectives are related with the how a manager know what to do? Therefore, the top management required that to make their objectives specific. For example, NEXT PLC wants to be a global brand through providing high quality goods to its customers. This is related with the objectives which can be measure in terms of quantity and quality. For example, NEXT PLC decided their long term goal is that to increase market share by 8 percent and also increase revenue approx. 20 million in the next few years. There goals and objectives must be attainable so that these can be achieve effectiveness. Here, the realistic means is if the goal which having no time line can be called realistic. NEXT PLC also make sure that their all goals and objectives having specific time period which can be attain for a particular period of time