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UdZ 2-2021 / 47 5 Doerr 2018, p. 28 et seq. 6 Creusen et al. 2017, p. 200 6 Creusen et al. 2017, p. 200 Why does our company exist? Overriding purpose of the company What goals are we focusing on? Target focus for the near future What do we stand for? Overriding purpose of the company What do we want to achieve? Long-term positioning of the company How do we go about this in the long term? Langfristige Maßnahmenkombination When have we reached a goal? Measurability of the goals through characteristic values How do we achieve a goal? Concrete steps to achieve the goal OKR Method Vision Mission Strategy Objectives Key Results Tasks Purpose Figure 1: Operational connection between the entrepreneurial target image and the agile management system OKR Consciously Formulating and Implementing Goals with OKR The first part of the OKR management system describes corporate goals as a completed state in the future, the so-called objectives. The degree of goal achievement is then objectively determinedwith thehelpof the corresponding,measurable key results5. Using OKR, a company defines the central goals for a specific period, typically for one quarter at a time. The short- cycle horizon of the target formulation enables adaptation to a dynamic environment. At the same time, the formulation of the objectives establishes a direct link with the higher- level combinations of measures in the strategy. This strategy transfers the purpose, vision and mission of the company to the operational level. The structure of the operational levels is shown in the figure (Figure 1). Such an approach enables employees to consciously focus on prioritizing short-term goals in order to consistently pursue the overall purpose of the company. The specific qualitative goals (objectives) and their quantitativelymeasurable core results are forced 6 . Key-Results describe the achievement of goals on the basis of measurable characteristic values, they do not represent a task list. The achievement of key results is characterized by a high degree of personal responsibility on the part of the employees, because teams independently derive specific tasks from them.