In an organisation, objectives follow a logical framework that is characterised by a hierarchy under different levels. The hierarchy of objectives is shown in the below figure. As shown in Figure, objectives are divided into overall objectives, divisional and departmental objectives, and individual and performance based objectives. The top management is interested in the overall major objectives of the organisation whereas middle management frames the divisional and departmental objectives, which are directly related to the accomplishment of the projects. Individual and performance based objectives are handled by the lower management of the organisation.