The thesis deals with two strategic relevant subjects. Companies culture and goal setting. A correct or wrong use and understanding of these subjects can give companies a competitive advantage or disadvantage. For not oversizing the problem, it was decided to limit the analysis by taking companies out of the sector for capital goods only. The theoretical part of the thesis starts with a brief introduction of both subjects. Start-ing with the culture of companies. The thesis provides an insight into the different school of thoughts, functions of culture, model from Schein as well as model from Gebert and Boerner and last but not least the convertibility of cultures in companies. Concerning the subject goal setting, the thesis provides information about the three possibilities how to set goals. Furthermore the management methods, Management by Objectives and Beyond Budgeting are explained. Besides those important topics of the theoretical part, there are also the different methods of collecting data discussed. For this kind of research methods for market research are highly interesting. Therefor the attention is set on these methods. The practical part of the thesis starts with an explanation why a quantitative analysis was chosen. Besides that the exact procedure of the data collecting is described. The main part of the thesis explains the analysis of the collected data. The data about the culture and the goal setting is analyzed separately as well as together. Several existing and non-existing connections are discussed and the most important ones are pointed out.