Tactical and strategic goals

In terms of developing the tactical and strategic goals that could serve as benchmarks for the purpose of compensation of the management: do you expect them to be both financial and non financial performance goals?Also, how do you view the pyramid of compensation established starting from the top executive echelon and going down to line managers?Should they all be compensated by Fixed+bonus?Reference:Atrill, P. & McLaney, E. (2011) Finance and accounting for managers