When Should We Lower a Target and When Should We Try Harder to Figure Out How to Reach It?

http://www.leanblog.org/audio294 Today, I'm sharing a question from a reader who started their career at Toyota and now works at another company. See previous posts with reader questions. The reader has given me permission to share this -- to get your input -- and there are no identifying details included: I came across something interesting at work around goals that I wanted to share with you and perhaps get your thoughts. At the beginning of the fiscal year, our manufacturing sites submitted their cost savings targets to me. I looked them over to make sure they both seem reasonable yet challenging and asked questions as needed. From there, I submitted them to the operations VP for final approval. The VP accepted them without question. We're at the end of the first quarter, and 3 of the 9 sites are not meeting their run rate target...