This report provides a comprehensive analysis of the role of individual performance objectives in performance planning. It defines individual performance objectives as outcomes and results expected from employees, emphasizing their significance in evaluating work and setting measurable goals. The report explores how performance objectives support organizational and individual goal attainment, strategy development, and employee competency assessment. It then critically evaluates two approaches to setting and communicating performance objectives: the manager-led approach and the employee-input approach. The strengths and weaknesses of each approach are discussed, along with the situations in which each would be most effective. The report concludes that the manager-led approach, where managers and seniors set objectives, is more effective due to its ability to set in-depth and quantifiable goals.