在管理活动实践中,计划工作作为一个过程,是一座桥梁,连接起现在和将来要达到的目标。而目标管理一直以来都是一种行之有效和广泛运用的管理方法,被称为“管理中的管理”。本文将简要论述计划工作和目标管理的相关理论知识,重点就海尔的事例说明计划工作中目标管理的实际应用,包括海尔的国际化战略和目标、海尔在管理模式改革中提出的SBU,及其应用与优越性。 In the practice of management activities, planning as a process is a bridge connecting the goals now and in the future. However, goal management has always been an effective and widely used management method, called “management in management.” This article will briefly discuss the related theoretical knowledge of planned work and target management. The emphasis will be on the practical application of target management in planning work, including Haier’s internationalization strategy and objectives, Haier’s proposed SBU in management reform and its Application and superiority.