個々の行動や業績に結び付いた評価結果を賃金に反映する報酬制度の考え方。
日本企業の多くに採用されてきた職能資格制度における職能給では、年齢や勤続年数の影響が排除できず、急速に変化する経営環境に必ずしも対応することが困難であった。
この状況を受け、成果主義の導入に合わせた給与コントロールや企業ビジョンに合った成果志向の強い行動を社員から引き出すために盛んに導入された。
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