D. FAMILY
It is very important for a business to set goals. This is because it is always beneficial for a business to keep the end in mind even at the beginning. Once the objective of a business is clear, it is easily conveyed from owner to entrepreneurs and from them to managers and from them to the staff. In this way everyone knows what they are working to achieve and what needs to be done to achieve it. By seeing how much everyone is working for the objectives, it is easier to judge everyone's performances.