Answer: b.They provide an effective mechanism for evaluation and control
Step-by-step explanation:
Goals are vital to any organization as it gives direction to where the organization is going and why they exist. Most organization can be simply understood by how their goals are detailed. The purpose which goals serve provide a mechanism for evaluation and control, performance can be rated in the future based on how today's goals where achieved this forms a yardstick to how to plan better and what decision to take next.