Dear Govinda, this forum consists of both male and female HR professionals; hence, it's better to address both or simply address as "Dear HR Professionals."
Business Objectives and Strategies
Based on your above query, it seems that your company does not have clear business objectives and strategies. Clear business objectives should include what sales target your company wants to achieve. This needs to be fixed first. There should be strategies in place to achieve the business objectives. Both the business objectives and strategies should be designed effectively first.
Setting Realistic Targets
Targets should be measurable and achievable, and then they can be increased. You have highlighted that your company's targets are unrealistic, so the problem is not sales employees but the company itself. Does your company have any training programs for sales employees? Do you know the competencies required for a sales job? What is your product or service? Do you know who your customers are and how to influence them?
Competitor Analysis
How are your competitors doing? Maybe I am writing out of the topic, but these are very basic considerations for any business. The management should work on these aspects.
Performance Management System
Also, a strong performance management system has to be designed to identify and improve the right talents. I request you to work on suggesting the proper design of these points to the management. When you approach management, understand the problems and build solutions around them. Explain that to achieve the set targets, the solutions need to be implemented and seek their approval.
Good luck,
Regards, Thiyagu