Performance reviews are an essential component of employee development. The performance review meeting is an important aspect of career planning, and the outcomes of the meeting should be known to the employee and supervisor before the meeting actually takes place. Remember what the German philosopher Goethe said: “Treat people as if they were what they ought to be and you help them become what they are capable of being.” Setting goals and objectives to aim for will give both supervisors and employees a focus, and is one of the key aspects to meeting overall company objectives. Supervisors must also learn how to give feedback, both positive and negative, on a regular and timely basis so that employees can grow and develop. Performance appraisals involve all these activities.