Developing the right goals
The goal setting process is not a simple process of dictating arbitrary goals from boss to subordinate. It's a thoughtful process of balancing several needs to give every employee clear goals to motivate strong performance. Goals that work have to address several targets. Specifically, goals must be within the employee's ability, helpful in term of the employee's development and aspirations, able to assist the company in achieving its higher level goals, and capable of supporting the team's needs too. Keep in mind.
There are no perfect goals. So it's acceptable if a goal doesn't support every one of these targets. However, no goal can clearly oppose or harm any of those targets either. Let's start with the big picture. For many organizations that means cascading goals. At the executive level, goals are set for the organization for the year, based on on the strategic plan, and anything that was learned from the prior performance period. Every one of these goals is then shared with the leadership team one step lower in the organization.Source: https://www.linkedin.com/learning/performance-review-foundations/developing-the-right-goals