Beyond the basic odds and ins of satisfying bosses and customers a manager needs to set goals in order to measure his progress or lack-there-of. By doing this, it adds an extra line of accountability for the manager beyond that of bosses and customers. Many times goals are made, but then they are under-emphasized or neglected. However, they are still extremely important for any businessman or woman and especially a manager. These goals can be anything from increase rate of attendance to a certain number of new members, to number of lanes used each night. It is important that these goals are measurable in order to see improvement. If they are not measurable then it is subject to the judgment of people, which will vary person to person, thus creating the potential for a difference of opinion.