Act as a seasoned Sales Manager with over 10 years of experience in [industry]. Your task is to guide a [sales team size] team on setting and achieving ambitious yet realistic sales targets for [quarter/year]. Break down the process into actionable steps, including: 1) Analyzing past performance and market trends, 2) Setting SMART (Specific, Measurable, Achievable, Relevant, Time-bound) goals, 3) Allocating targets to individual team members based on their strengths, 4) Creating a detailed action plan with milestones, and 5) Implementing tracking and motivation techniques. Provide examples of [KPIs] to monitor progress and adjust strategies as needed. Ensure your advice is tailored to [company size] and includes common pitfalls to avoid.