Management by objectives framwork- a management system based on strict targets to determine the executors, who participate directly in establishing their close correlation and that rewards and sanctions to achieve the predetermined objectives. The main goal of the article is represented by the goals as management elements but also as the nervous system of the managerial actions. The presence of the functional deviationism in organizations, the need of reconsidering the functional deviationism in organizations, the need of reconsidering the strategic planning, all these lead under economic and financial crisis to the need of elaborating a tool which should the manager find an optimum combination between the limited resources and carryng out the objectives with a minimum cost.