ABSTRACT
One of the processes in the performance management system is the goal setting and target set-ting. There are several studies that examined the development of performance management systems and goal settings. The results of the research converged on the conclusions about the importance of employee participa-tion in target setting. On the other hand, organizations need competitive targets to keep growing. Through 23 FGDs with 69 respondents as well as simulations to determine the target of 400 performance indicators, the proposed method for determining the target size between several work units was obtained. The proposal car-ries the principle of fairness and at the same time supports the progress of the organization.
