Describes the corporation, which switches its philosophy of budgeting "stretch" goals for "minimum performance standard" goals. The change is important for the management of incentives, compensation, and corporate planning. Early results suggest the concept has not been well implemented, even if it was a good idea. "Hide
by Kenneth A. Merchant, Lourdes Ferreira Source: Harvard Business School 16 pages. Publication Date: October 31, 1988. Prod. #: 189096-PDF-ENG