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SMART objectives, as distinct from SMART goals, are derived from using the SMART (Specific, Measurable, Achievable, Results, Time) formula in their assessment, rather than operational modes.
Specific- This is intended to find and define the objective and the rationale behind it, may include a feasibility study.
Measurable- The objective's definition requires measures of success or failure
Achievable- Realistic, within believable scope
Results- Unlike SMART goals, results are derived from the criteria to set guidelines for continuation or cessation of the operation
Time- Time in SMART objectives is generally linked to a business plan or another oversighting mechanism like a project review
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Business Letters 
