In contrast, the goal of plans is not accuracy but rather to effectively and effi- ciently meet forecasted demand. In addition, whereas forecasts are meant to be accurate, targets are meant to be met or exceeded. A mistake made by many com- panies is to confuse the sales forecast, where the objective is accuracy, with the sales target, where the objective is to at least meet—and, ideally, exceed—the goal or quota. In other words, companies should never be guilty of confusing forecasting with the firm’s motivational strategy.