💡 1. A. Individual skills and capabilities – ᤶ ᤷ Not the foundation o While individual skills and capabilities are important for achieving operational goals, they are more of an input or enabler rather than a foundation. o The foundation for operational goals typically comes from the broader organizational strategy, which aligns the individual goals with the company’s overall mission and vision. 2. B. Alignment with organizational strategy – ࿨ ࿩ ࿪ Correct Answer o Alignment with organizational strategy is essential because operational goals should be set in a way that contributes to achieving the larger strategic objectives of the organization. o This ensures that individual efforts and targets are in sync with the overall direction of the business, creating a cohesive and focused approach to achieving success. 3. C. Financial and human resources of the unit – ᤶ ᤷ Supportive, but not the foundation o While financial and human resources are necessary to achieve operational goals, they are more of a supporting factor than the primary foundation. o Resources help implement and execute the operational goals, but the goals themselves are based on the strategic alignment of the organization. 4. D. Targets of key performance indicators (KPIs) – ᤶ ᤷ Measures, not foundation o KPIs are metrics used to measure progress toward goals, but they are not the foundation for setting the goals themselves. o KPIs are a tool to assess performance once the operational goals are defined, but the goals themselves should align with the strategic direction of the organization.