Final answer:
Increasing membership by 25% would be one of the goals of a health club, since goals outline the desired achievements of an organization. Strategies and tactics are then developed to fulfill those goals (D).
Step-by-step explanation:
Increasing membership by 25% during the next year might be one of the goals of a health club. In the context of business planning, goals are used to define what an organization aims to achieve over a certain period of time. They are distinct from strategies, which outline the overall plan to achieve these goals, and tactics, which are the specific actions taken to implement strategies.
For instance, if a health club sets a goal to increase membership by 25%, it might develop several strategies such as improving marketing efforts, introducing new fitness programs, or renovating facilities to attract new members. The tactics then could include launching an advertising campaign, hiring a well-known fitness instructor, or upgrading gym equipment.