This article is about setting objectives. Since then, other variations of the acronym have been used, a commonly used smart pressure cooker includes the alternative words: attainable, relevant, and timely. Additional letters have been added by some authors. The person setting the goal is said to gain a clear understanding of what needs to be delivered and the person evaluating can then assess the outcome based on defined criteria.

Although the acronym SMART generally stays the same, objectives and goals can differ. Goals are the distinct purpose that is to be anticipated from the assignment or project, while objectives, on the other hand, are the determined steps that will direct full completion of the project goals. Notice that these criteria don’t say that all objectives must be quantified on all levels of management. In certain situations, it is not realistic to attempt quantification, particularly in staff middle-management positions. Practicing managers and corporations can lose the benefit of a more abstract objective in order to gain quantification. It is the combination of the objective and its action plan that is really important. Each letter in SMART refers to a different criterion for judging objectives.

Although SMART goals are widely used and often recommended, their effectiveness is widely debated. A review of the evidence on the SMART acronym to increase physical activity found that its use is not based on scientific theory, is not supported by evidence, and has potentially harmful effects. Some authors have added additional letters giving additional criteria. A goal should excite and motivate an athlete, and make them “reach” by stretching their abilities and pushing them past their comfort zone. Realistic’ refers to something that can be done given the available resources.