目标管理就是对企业的生产、经营进行计划、组织、指挥、控制和协调，使企业供、产、销互相衔接、密切配合，使人、财、物合理组织充分利用，以完成企业生产的任务和经验的目标。目标管理不可能一步到位，因此，本文通过将目标管理当成一个工作对象，通过计划、组织、指挥、控制和协调等要素以及笔者工作实践，实现目标管理的目的。%MBO (management by objective) is to plan, organize, command, control and coordinate enterprise's production and management, link up enterprise's supply, production, marketing, closely cooperate with each other, make full use of people, financial and material, take completing enterprise production tasks and experience as the goals. MBO can't reaches the designated position by one pace, therefore, this article through taking management by objectives as a work object, by planning, organizing, commanding, controlling and coordinating elements as well as combined with the author's work practice to achieve the goal of MBO.
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