社員が企業や組織の目標からブレイクダウンをした個人の目標を設定し、期末における目標の達程度を評価する評価制度。
企業や組織の目標を達成する手段として、社員にノルマを課すのではなく組織の構成員であることを自己認識させ、組織目標達成に向けた努力を促す効果がある。
人材の質的向上を図ることができるため、モチベーションを高める方法として導入されることが多い。
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