Targets identify the direction of the change and answer the questions: Where we are going to be.

Key targets artefacts:

• Goals
• Objectives

Targets identify the desired state and deliverables expected by the business. The solution highly depends on the definition of the target. You have to ensure that the proposed solution fulfils goals and objective definitions.

BABOK provides definitions in BABOK Guide Appendix A Glossary:

• Goal (Business Goal) – a state or condition that an organization is seeking to establish and maintain, usually expressed qualitatively rather than quantitatively.
• Objective (Business Objective) – a state or condition that an organization is seeking to establish and maintain, usually expressed qualitatively rather than quantitatively.