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Does CSF need to be SMART

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Does CSF need to be SMART

Hello guys I got a bit confused, in Dec 2015 question 2, the answer claim that, quote: CSFs should not have specific time bound targets associated with them, as I done a bit more research they all state CSFs should follow SMART criteria, wonder if anyone know so I can get my head around it.

February 16th 2017 AN ACCA USER 150 Points

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CSF should be
1. Specific such that if CSF is about inventory,
then its grared towards avoiding stock out,
reduce average inventory holding cost and
wastage
2. Measurable to the extent that it ought to be
identifiable and thus reliably estimated, thus
the saying " if it gets measured, it gets done"
3. Attainable such that all the parties involve in
achieving the corporate set objective would
agree and accept targets set in the overall
objective the organisation
4. Relevant to the issues that are critical and
thus can influence the activities of the
organisation
5.Timely so that it can serve a useful purpose,
as the saying goes "delay defeats equity"

April 4th 2017 AN ACCA USER 220 Points
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