Some of the relevant wording from the design requirement for the aircraft (any bold is mine):
(f) Unless otherwise prescribed, in determining the takeoff and landing distances, changes in the airplane's configuration, speed, and power must be made in accordance with procedures established by the applicant for operation in service. These procedures must be able to be executed consistently by pilots of average skill in atmospheric conditions reasonably expected to be encountered in service. (g) The following, as applicable, must be determined on a smooth, dry, hard-surfaced runway--
(1) Takeoff distance of Sec. 23.53(b);
Takeoff performance.
(a) For normal, utility, and acrobatic category airplanes, the takeoff distance must be determined in accordance with paragraph (b) of this section, using speeds determined in accordance with Sec. 23.51(a) and (b). (b) For normal, utility, and acrobatic category airplanes, the distance required to takeoff and climb to a height of 50 feet above the takeoff surface must be determined for each weight, altitude, and temperature within the operational limits established for takeoff with--
(b) For normal, utility, and acrobatic category airplanes, the speed at 50 feet above the takeoff surface level must not be less than:
From this the determination of takeoff distance can be understood. My experience has been that by applying yourself, both to properly factoring in the conditions, and using optimum skill, you can achieve at least the POH results.
But...
If you're planning up to the edge of the performance numbers, where safety could become a factor if you miss it, be very careful! Always have an out - an undershoot or over run area, an alternate departure path, time to wait for better winds, cooler temps, or, two trips, with the load shared for lighter departure weights.