How are goals set? How do goals account for macro economics? How do goals account for market constraints/problems? How do goals account for measuring against a

How are goals set? How do goals account for macro economics? How do goals account for market constraints/problems? How do goals account for measuring against a theoretical "alternative" CEO that could have done better? It's much easier to be a bad CEO in a good market than it is to be a good CEO in a bad market.