Organisations do not need to manage performance other than being authoritative and bureaucratic
KPIs are just another of management gimmick
The only aim of setting targets is to encourage undesireable and unacceptable behaviours
SMART targets mean
Set My Area Regular Targets
Smart Achievable Articulate Redeemable Targets
Searchable Measurable Achievable Reachable Targets
Specific Measurable Achievable Realistic Targets