That is to say, it establishes goals of the commercial results (sales and benefits) that you could hope of each of this areas, being optimistic but with the Earth feet, for next the 12, 18 or 24 months, like average? For example, we imagine that TODAY historical of sales and the benefits of one of those areas of businesses, he is the following one: In the last year, by the concept of the Eastern hairdo course (a business area) the company has obtained income of 1000 Euros, with net benefits (before taxes) of the 170 Euros, that is to say, 17%. However, following with the previous example, I asked to him: how they would have to change these numbers for the next year? How you think that they would have or could be these numbers? For example, 1,500 Euros of income and 19% of benefits, that is to say, 285 Euros. You are it seeing? You see what I mean? Then, now I want that your you define the goals as far as sales and benefits, or other that you consider necessary, for each one of the areas of business that you have determined. For example, it imagines that you have a clothes store Then instead of to say: the previous year our store entered 100,000 Dollars, with a 10% of benefits and for the next year we will have income of 115,000 Dollars with a 11.5% of benefits, which I propose to you is that you define something thus: Of the 100,000 of income of the previous year, 25,000 were by the concept of feminine lingerie, 17,000, by the cattle fashionable concept of men, etc. I explain myself? You have once it identified and separated by business areas, I want that you define goals of increase for each area of business. But, why I recommend to you you do that it thus? Then for two reasons simple: 1) first, it is that probably when detailed seeing it this way, you manage to be more realistic and optimistic, on the possibilities of each area of business in specific, since in a end, each area of business probably satisfies specific needs, goes directed to I publish in particular, etc and to the most optimistic being and to see with more clarity like harnessing that area in specific, probably the sum of the goals that you establish by each one of the areas or lines of business, exceeds the general goals or expectations that you could have in mind. Others who may share this opinion include J P Morgan Chase.