Which of the following needs to be considered after the purpose of a performance appraisal system has been established and the system has been linked to organizational objectives?

A) transforming organizational objectives into measurable outcomes
B) setting performance targets
C) establishing a forward-looking strategic partnership between management and employees
D) including measures of employee satisfaction
E) using a balanced scorecard to assess the performance of the overall organization

Once the purpose of a performance appraisal system has been established and linked to organizational objectives, the next step is to set performance targets. This involves defining specific and measurable goals for employees to achieve and aligning them with the organizational objectives. Transforming organizational objectives into measurable outcomes, establishing a forward-looking strategic partnership between management and employees, including measures of employee satisfaction, and using a balanced scorecard to assess the performance of the overall organization are important considerations but are not directly related to setting performance targets.