A: Administrators and team leaders can set targets (budgets) for other users. Both find them under Settings → CRM → Targets. See How to set sales targets.
Administrators can set targets for every user.
To make a user a team leader, an administrator goes to Settings → Account → Users & roles, opens the user and turns on Team leader.
On the Sales target, Contribution margin, Subscriptions, One-off and Product targets, a team leader sees the users in their own role and in every role below it. A team leader who has no role sees no users there.