摘 要
本文简述了目标规划理论及其在中小企业中的应用、挑战和应对策略。目标规划是管理决策的关键工具，通过设定明确目标和规划，指导企业可持续发展。它包括目标设定、资源分配、执行监控和评估等核心要素，并可按性质、层次和数量分类以适应不同企业需求。目标规划在中小企业中应用广泛，有助于明确方向、优化资源、提升效率和激励员工。但中小企业在实施时面临目标不明确、资源分配不均、执行力不足和市场变化等挑战。应对策略包括具体化目标设定、引入科学方法、平衡短期与长期利益、优化资源分配、明确责任分工和灵活调整策略。这些策略有助于中小企业有效运用目标规划，推动持续健康发展。
关键词：目标规划；企业管理；应用研究
RESEARCH ON THE APPLICATION OF TARGET PLANNING IN SME MANAGEMENT
ABSTRACT
This paper briefly describes the goal planning theory and its application, challenges and coping strategies in SMEs. ob jective planning is a key tool for management decision-making, which guides the sustainable development of enterprises by setting clear goals and planning. It includes core elements such as goal setting, resource allocation, execution monitoring and evaluation, and can be classified by nature, level and quantity to meet the needs of different enterprises. Target planning is widely used in SMEs, helping to clarify the direction, optimize resources, improve efficiency and motivate employees. However, small and medium-sized enterprises face challenges such as unclear goals, uneven resource distribution, insufficient execution and market changes. Coping strategies include specific target setting, introducing scientific methods, balancing short-term and long-term benefits, optimizing resource allocation, clarifying the division of responsibilities and flexible adjustment strategies. These strategies can help smes to effectively use their target planning and promote sustainable and healthy development.
KEY WORDS：Target planning; Enterprise management; Application research
目 录
摘 要 I
ABSTRACT II
第1章 绪论 1
1.1 研究背景及意义 1
1.2 国内外研究现状 1
第2章 相关理论概述 3
2.1 目标规划的定义 3
2.2 目标规划的核心要素 3
第3章 目标规划在中小企业管理中面临的挑战 4
3.1 目标设定不明确或不合理 4
3.2 资源分配不均 4
3.3 执行力不足 5
3.4 市场环境变化 5
第4章 目标规划在中小企业管理中的应对策略 6
4.1 目标明确化与具体化 6
4.2 优化资源分配 6
4.3 明确责任与分工 7
4.4 持续监测市场环境 7
第5章 结论 8
参考文献 9
致 谢 10
