- Objectives are the end points of planning. That is, objectives can be regarded as the places which have to be approached through roads (i.e., policies). But policies are the means. That is, policies are the broad ways or roads through which the places (i.e., the objectives) have to be reaches
- Objectives are basic to his existence and functioning of an organization. But policies are not basic to the existence and functioning of an organization.
- There is no room for discretion in the case of objectives on .the other hand, policies may leave some room for discretion on the part of those who are to be guided by them.
- Objectives are determined by the top management, where as policies are left to be determined, to some extent by the lower levels of management.
- Objectives may, sometimes, remain, only on paper. On the other hand, policies reflect the true intents of the organization.
- Objectives have to be achieved, while policies have to be observed.
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