Goals Belong to People, Not Departments
You might be wondering something like, How do I create goals for the marketing department?
As the head of marketing, your goals are the marketing department's goals. We have a saying at Khorus, "You can manage people; you can't manage goals." By a real person owning the goals and not a department, there's clear ownership, clear direction, and all the right conversations can be had by the manager and their team members.
If you're a department manager and you need to set goals at the department level and goals for yourself as an individual, first set the department goals. Then, you'll create a goal that you'll own and align it to one of your own department goals.