The setting of targets and their respective rewards requires serious consideration, setting "Too High" targets might result in an unintended consequences where:
1. Demotivated staff who wont even try to achieve these as they considers them to be unreasonable
2. Staff might try unethical ways in order to achieve such targets
3. Even business may suffer reputational damage by engaging in activities that compromise customer service in an effort to generate high revenues or profits

The way to resolve this is to find a perfect balance between quantitative and qualitative aspects to set the target on, also engaging the people on the floor to ensure that they have a buy in on these set targets.

As i develop personally and climbing the corporate, holding position where i need to set goals for my team and department, i will ensure that financial/quantitative aspects will not be the only focus point but the qualitative are considered using performance analytics like scorecard will assist in achieving such balance. 

Very interesting article, Something for me to take on board when setting objectives is look outside the box for unintended results when setting targets

A overview of goals/ targets that could be used particularly in a clothes shop ...gives food for thought on what/how it can be used in other industries