I would like to discuss the smart goal setting method in business. What does it represent? What are its advantages and disadvantages? And which goals are smart and which are not? 

Smart is a method of objective statement that helps to formulate a feasible and quantifiable goal, as well as mandatory deadlines and the necessary resources to achieve it. And it is most often used to improve the effectiveness of target marketing. By the way, you can read even more about what smart goal business is here https://www.voiset.io/blog/smart-goals-vs-stretch-goals.

S.M.A.R.T is the system that applies not only in business, but in any job or activity per se. Take, for example, an individual contractor. This is also a business, but in a micro form of it, so to speak. So, of course, you must apply goals setting etc.! Also, I would recommend reading about Quality Contracts to be aware of all that is related to contracting and taxation. Better five minutes too early, than a minute too lat