It is generally recommended to start with all the employee's achievements since the last evaluation. Employees often feel that their value to the company is undervalued or not appreciated at all. This is when managers assure each employee of their individual value to the overall performance of the company or organization. Regarding areas that need improvement, it is recommended to provide reasonable measures towards improvements with a defined time to re-evaluate the employee. For example, if an employee hasn't met their sales quotas, it would be helpful to offer additional training or perhaps mentorship with the understanding that in 3 months you'll sit down again and see if their sales numbers have increased as well.