Qualitative objectives such as customer satisfaction and quality are typical strategic items that should be agreed before budgeting. If this basic definition
is omitted, then it is difficult to integrate them into operative planning. The contradiction is too great between the short-term sales targets and the longer-term operative key values.
Key values are the values to which the company feels most obliged. They support the company’s culture and create the network to which decision
makers orientate themselves when short-term measures are insufficient. Decisions should not damage these values, even if they promise short-term success.
Key values cannot be regulated. They must be developed and lived. Collect stories from everyday working life that illustrate your approach to work, the company and specific values.
These should be stories from your company, but can also be from other companies. Discuss these case studies at length with your team. Clearly
work out the positive and negative elements. What other reactions would be possible to a specific situation and why do these correspond better/worse
with the image of your company? Based on such examples, an image of the company’s desired personality emerges, which then develops normative strength.
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