Forget about targets - and decide what really matters by Simon Caulkin:

While targets and goals can distract from improvement some guidance is useful. Systems thinking is important when using targets. As is an understanding of psychology (given the tendency to manage to what is measured the system can often be distorted to achieve a target). See more in: dangers of forgetting proxy nature of data.

Related:

• Targets Distorting the System
• Measuring and Managing Performance in Organizations