ABSTRACT
MBO--what is it? It is a philosophy, a process, a system, a strategy, a procedure, a technique, and a method for and of managers who seek ways to challenge themselves and their staff to see and contribute to the overall mission of the organization. MBO is energizing and demanding. It is work. It is accountability made real. MBO is adaptable to the nursing service setting. Managers responsible for nursing service units can take from the strategies of the MBO system the elements of formulation of goals and objectives, development of action plans, and implementation necessary to increase the accountability; and the output of the work rendered. MBO is a system of results and proven value. For this nurse, it is a logical way to manage the business of nursing.