MODERN METHODS OF GOAL SETTING IN THE MANAGEMENT SYSTEM: COMPARATIVE ANALYSIS AND AREAS OF APPLICATION

The article examines contemporary goal-setting methodologies in management systems and substantiates their applicability depending on the level of goal setting. The research is based on the methods of analysis, synthesis, comparison, systematization, and generalization of scientific literature. The study systematizes theoretical approaches to strategic, tactical, and operational goals, identifies their key characteristics, and clarifies the differences between management levels. A comparative analysis of SMART, SMARTER, CLEAR, FAST, HARD, PACT, PURE, BHAG, Golden Circle, and Objectives and Key Results (OKR) is conducted, identifying their conceptual foundations, strengths, limitations, and the most appropriate areas of application. The findings demonstrate that no universal goal-setting methodology is equally effective across all management levels and that the choice of methodology should depend on the nature of organizational objectives, planning horizon, and managerial context. The study develops a matrix for selecting goal-setting methodologies according to strategic, tactical, and operational management levels, enabling a systematic choice of the most appropriate approach for different types of goals. The scientific contribution lies in the comprehensive classification and comparative evaluation of contemporary goal-setting methodologies, the identification of their optimal application areas, and the development of a practical decision-support tool for selecting appropriate methodologies. The proposed approach can be applied in strategic planning, performance management, goal cascading, and KPI system development in business organizations, public authorities, local governments, and higher education institutions.