The target will be set by boss not us

Your statement seems to be more of a comment than a question. However, if you're implying that targets should be set by the boss and not the employees, it's important to note that there are different approaches to target setting in business. The book "The Great Game of Business" suggests that allowing employees to set their own targets can lead to increased buy-in and engagement. This is because when employees are involved in the goal-setting process, they are more likely to feel ownership and commitment towards achieving those goals. This doesn't mean that the boss has no role in the process. The boss or manager can provide guidance, set overall strategic objectives, and ensure that the targets set by employees align with the company's goals.