By owners/ managers.
Owners aims- Their aims could be influenced by what managers think is realistic given existing state of firm/ market conditions.
e.g, desire for business to grow, desire to establish the firm as leading provider of particular type of product/ service, to keep business within family.
AIMS CAN CHANGE OVER TIME.
due to e.g change in trends, seasons, recession- to survive, prosperous period- increase share of market, due to personal experience.
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