So in the simplest of the form MBO can be described as a technique and philosophy of
management based on converting an organizational objective into a personnel objective not only
the conversion but also it is based on the presumption that establishing personnel objectives
makes an employee committed and thus leads to a better performance. I think the word
philosophy is very important when we look at and understand management by objectives. The
technique is denied that once people know what the objectives are once they have clarity about
the resources, they will be able to go and achieve these objectives.