Smart goals are a mnemonic believed to originated with Doran, Miller, & Cunninghamare. Smart goals are smart because they are:
S. Specific
Contrast: If goals are unspecific, then they are also likely to be unmeasurable and therefore not time oriented or attainable.
M. Measurable
Contrast: If goals are unmeasurable, how can anyone determine whether or not any progress has been made?
A. Attainable
Contrast: If goals are unattainable, why bother trying to achieve something that cannot be accomplished?
R. Relevant
Contrast: If goals are irrelevant, they will likely not be very valuable to your overall purpose or vision.
T. Time-bound
Contrast: If goals are not bound by time or schedule, then they will never become a matter of urgency.
Reference
http://en.wikipedia.org/wiki/SMART_criteria