Strategies are strongly connected with the aim to fulfill goals. Strategies aim to find the best combination of option to fulfill predefined goals. This is why a goal assessment is an essential exercise in each decision making process. Goals can be assigned on a personal level or more abstractly for groups, organizations and institutions.

See also: http://en.wikipedia.org/wiki/Goal_setting

The importance of a goal might change over time and sometimes an external event leads to a shift in priorities. It is crucial to document goals to ensure that people understand these kind of changes. It also provides as a communication tool for people to adjust their behavior or an analysis tool to help define a new strategy.