This is a great question. I would say that there are several important points to keep in mind when it comes to setting and achieving goals. Let me make three points.
First, it is important that the goals are clearly laid out. Too often in a business context, the goals are vague and for this reason people do not know what to aim for. Hence, the goals must be specific and communicated in a way that is completely understandable. Usually simple is better.
Second, the goals must also be achievable. Some goals are so lofty that people might give up even before they start. I am not suggesting that goals should not be ambitious, but the people need to know that the goals in view can be achieved through hard work, creativity, and determination.
Third, those who set goals must take inventory of the resources available as well as the people who will be doing the work. In other words, goal makers need to be realistic about talent pool aas well as resources.