Abstract
The main goals of a religious community are the honor and glory of God and the sanctification of its members. These goals are to be achieved through various external works of charity, such as caring for the sick, educating of youths and adults, ministering to anyone in need. In this study, we are dealing with these external works and their objectives which are actually subgoals for the community of religious. Since the operations should be accurately evaluated, the objectives should be specified in measurable terms. This creates a problem because of the nature of the objectives. A second problem arises in finding a basis of comparison for the various apostolates. | But the call for greater accountability is part of the general mood of our time. And that mood should be of particular significance for religious communities. Therefore, it is important for religious to realize that a system must be developed "which would emphasize the results achieved by the dollar expended in such a way as to disclose efficiency" or its lack in their operations. The stewardship idea should guide a community in its endeavors to attain the objectives of the various apostolates effectively and efficiently. Planning, then, becomes a necessary tool for each religious community — in the area of institutional apostolates as well as in that of finance.