A company needs performance targets or objectives: A. to help guide managers in deciding what strategic path to take in the event that a strategic inflection point is encountered.

B. because they give the company clear-cut strategic intent.

C. in order to unify the company's strategic vision and business model.

D. for its operations as a whole and also for each of its separate businesses, product lines, functional departments, and individual work units.

E. in order to prevent lower-level organizational units from establishing their own objectives.

D. for its operations as a whole and also for each of its separate businesses, product lines, functional departments, and individual work units.

Explanation:

Performance targets or objectives basically set the goals that each division, department, product line and individual worker should reach during a specific period of time. It applies to all the organization, and they are necessary because you need a way to control and check if they performed how they should have.

This applies to everyone really, e.g. when you start college, your long term goal is to graduate. But you will also establish certain performance targets in order to evaluate how well you are doing. On a minimum level, you would generally expect to pass all your courses, and if something is going wrong, then you should try to correct your studying habits.

The same happens to businesses that establish certain goals and if something is not right, they must take action.

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