I once worked in this kind of enterprise and have got deep understanding to this. GM or even higher level will set a target for the company, then managers will set the targets of their own departments according to this; then the supervisors...(this is the exactly meaning of distributing targets level by level). When the targets are distributing, the lower level sometimes will upgrade the targets of his delartment to make sure the target reaching of his department or deliver better performances. That's why the target will be upgraded level by level ultimately.