Once you understand strategic goals and the position, the supervisor and the employee can formally meet to discuss, and agree upon, what needs to be done and how. This performance planning discussion includes a consideration of both results and behaviors, as well as a development plan.

Results refer to what needs to be done or the outcomes an employee must produce. A consideration of results needs to include the key accountabilities, or broad areas of a job for which the employee is responsible for producing results. This information is typically obtained from the job description. A discussion of results also includes specific objectives that the employee will achieve as part of each accountability. Objectives are statements of important and measurable outcomes.

Finally, discussing results also means discussing performance standards. A performance standard is a yardstick used to evaluate how well employees have achieved each objective.