It's important to plan goals wisely, but SMART goals are for grunts who need to prioritize man-hours, show they're worth munching up cashflow, and prove they're contributing to the bottom line. When you're working at a higher level view, if you're susceptible to burnout (suffering from former burnout, anxiety, PTSD, etc.), and if you're an entrepreneur, there may be more going on than whether or not your goals are simply SMART. SMART is not always profitable. SMART is not always worth your time and energy. You need to check whether or not goals are SACRED to determine whether or not they're worth doing in the first place.