摘要：Following the main division of kinds of plans in firms it is evident that regularly established goals are one of the fundamental preconditions for strategic choice. The paperanalyses goals in general, strategic goals and principles of doing business, integrating research at the table with research on the ground. Primary research comprises 28 Croatian hotel-firms connected with sea tourism, 13 middle and 15 large firms. The goal of the paper is to contribute to establishment of strategic goals in our firms.
