SMART goals should be as simplistic and as easily understood as possible. To do this, it is imperative set an overall objective of the goal. Try define what is it you are trying to achieve relative the what the company's overall objective is. It may even be easier to set the “vision” for the goal. One simple sentence describing the clear and inspirational long-term desired change, and then relate it to the vision of the company. Usually strategic goals are set by top tier managers, and are discussed from quarter to quarter.