Lets start by getting rid of the bit of consultant speak in the heading. SMART stands for:
Having got that out of the way your Company’s measurements (or key performance indicators - KPI’s) need to encourage the right behaviour (to move the measures in the right direction) from your staff.
So an example. In the NHS there might be targets on waiting time and number of patients seen in the ED. Ask yourself the question does this encourage getting patients healthy or something else?
What is the Goal of the NHS?