Agree or disagree. The process to develop a performance review system is to determine how often performance appraisals or evaluations should be given, a potential pay increase is also part of the process, also to include some sort of goal setting, they would also need to determine who should evaluate the performance of the employee, the goals of the performance evaluation should be already established before the process is developed, they would also need to determine how often the evaluations should be given, if pay will be tied to the evaluations and goals, then can they develop the process, they would also need to determine what forms should be used to administer the process, and lastly, the last step in development of this process is to communicate the process as well as to train employees and managers on the process. As stated in the textbook, this process is considered one of the most important among HRM while others view it as flawed