Maybe the Volume Fairy does exist. Maybe her power is to possess bodies of CEOs during target setting sessions? Maybe she brainwashes the CEOs into committing impossible targets? Maybe its our constant need of her that she feeds on as lifeforce.
Oh and while were talking about the volume fairy, let's meet her other friends: Budget Mage (automatically slashes budgets in half) and Salary Guardian (protects all salary increases so that it doesn't go beyond 1%).