因此当未来的业绩目标设定，这将更公平更容易被管理者和销售代表们接受去共同建立它。

So when setting a future performance goal, it will be more acceptable and fair for both the manager and the sales representatives to establish it jointly.

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Sun的高管甚至设定了一个更加宏大的业绩目标：从现在开始的营业利润在收益所占比率不低于3％，到2009年占到10％。

Sun's bosses have even set themselves an ambitious performance target: operating profit, now less than 3% of revenues, is to be 10% of revenues by 2009.

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平井先生设定了具有挑战性的目标去提升业绩，可是他在怎样完成这些目标上几乎没有提出什么新的具体想法。

Mr Hirai laid out aggressive targets to improve performance, though he offered few concrete ideas on how to achieve them.

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