Thought experiment: A company sets 24 ambitious goals for the year. They do not consider the org chart at all when creating the goals. The goals are completely department/team agnostic. The goals are solution-agnostic (e.g. increase _______). Some goals are related to other goals—leading/lagging, input/output, flywheels, etc. Those relationships are made explicit. Any hierarchy between goals is because of those relationships (not a goal cascade). Here’s a visual:
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