What are the building blocks in setting sales target?

As per my  little experience, it starts from inside the company and goes to the greater Market.

The factors effecting are:

* The time Production processes raw material to finish goods(Because history of production  being lazy and setting targets high means to overstress the sales team).

* The demand of our products in the market(we can't force people to buy our product if they are not comfortable with it).

* Quality of our product and of competitor's.

* Price of our product and of competitor's.

* Behavior of potential or general buyer.

and last but not least,

* Financing policy of company to respond to bigger projects in sales.

product study 

market and fied study 

competitors research and report 

tools and resources understanding to get the best use 

incentive and motivation plan 

client study and approach plan 

short goals and long term goals 

Costumer behaviour

best prices ,convincible ,vast knowledge of product ,comparasion expert ( study of competitor,s products).also soft payment terms can support to reach sales target.

Reaching customer satisfaction. 

Good behavior from the sales employee.

Continous revision from the direct manager.

Exert a lot of effort.