[glorgau]

> So if I want my department to attain say a 30 per cent gross margin, I will set the goal at 40 or 45 percent.

i.e. lie to them for their own good. I really hate that kind of nonsense.

[SamAdams76]

Well it gets results. Mangement 101. If you want to achieve "x", you set the goal at "x + x.

Otherwise, you don't stay in management for long.