適時的採用適當的績效評估準則與評估方法，有助於引導員工配合組織目標，使競爭優勢的建立與延續更為有利。在此概念下，本文認為績效評估準則應隨組織競爭優勢強弱程度之不同而作彈性運用，而同一時期的評估方法應隨績效資料的明確程度不同而不同。當競爭優勢較弱時，組織績效評估的重點應偏重於投入面，以協助組織創造價值。當組織逐漸累積優勢的基礎後，評估的重點則應轉移至過程面與產出面，以確保員工將其才能溶入在工作，並轉化為實質績效。而在同一時期評估方法的應用也應依據績效資料的明確程度不同而有所差異。 Using the proper appraisal methods at the right time help direct employees' behaviors toward organizational goals and thus benefit to the building and sustaining of competitive advantage. Under this concept, this paper suggests that performance criteria should be contingent on the strength of competitive advantage. While the performance criteria are flexible, the appraisal methods should be contingent on the specificity of performance data. As competitive advantage is weak, performance appraisal should focus on the input aspects to help the organization create value. After its competitive advantage becomes stronger, performance appraisal should turn to focus on process and output aspects to ensure that the input is presented at work and is transformed into actual performance respectively. At the same stage of competitive advantage, the adoption of appraisal methods should be based on the specificity of performance data.