1. Start by defining your overall objectives

There's nothing worse than objectives that aren't consistent with your business and/or your corporate strategy, hence the clarification provided by ISO 9001 on the subject:

"Management must demonstrate its leadership and commitment to the quality management system by: [...]

b) ensuring that the quality policy and objectives are established for the quality management system and that they are compatible with the context and strategic direction of the organization; [...]".

Besides, there's nothing like an example to illustrate a point:

• You wouldn't expect a small city car to accelerate from 0 to 100 km/h in under 3 seconds.

• Conversely, this same objective seems totally appropriate when it comes to a racetrack car.