CONTENT: The vision, mission, values, and strategic goals are appropriately called directional strategies because they guide healthcare executives at the time of making key organizational decisions. Establishing a solid foundation of the vision, mission, and values guides healthcare organizations towards opportunities to create value for patients. TASKS: The purpose of this project is to compare the vision, mission and values of two healthcare organizations. Select and review the vision, mission, and values statements of two managed care organizations. Identify at least two similarities and two differences in the vision, mission, and values of the chosen healthcare organization. Discuss whether the vision, mission, and values statements clearly address the strategic direction of the organizations