The "ABCs" are helpful guidelines when writing

A) theories.
B) models.
C) goals.
D) objectives.
E) generalizations.

ABCs

An acronym that can refer to different concepts depending on the context; generally, it stands for the basics or fundamental principles of a subject.

Writing Objectives

The process of defining clear, specific, and measurable goals intended to guide actions and outcomes within educational, professional, or personal settings.

Guidelines

Recommendations or principles designed to guide actions or decisions in specific areas or fields.