SMARTER targets help to determine that you are getting the most out of social media and channels. You should ensure that targets are measurable, you need to be able to look where improvements can be made, and for example check if the number of followers is growing this will either prove that postings are working or you are not hitting the right audience with the line of marketing you are taking.
All targets should be achievable, they should start reasonable and build up to a greater more ambitious goal. Always ensure that whichever method you use that the information is relevant to the business and should always remain professional. Posts on social media should also be uploaded at a good time, it is not SMARTER to post at a time that a good percentage of the public would not be viewing them.