Your opinion of goals is far different than mine.

In one of my responsibilities as Director of Planning, I was responsible for year end bonuses for everyone in the company, from the President down to the lowest level participating.

Each individual had goals, action items, dates, and savings where appropriate as the main factors in computing their achievement up to 100%.

If the timelines or dates were not accomplished, then the amounts were reduced accordingly, all the way down to zero. THe amounts were significant from twice salary down to 10% of salary with the average of 30% for most managers.

A year late didn't cut it.