I do not believe that separating of  performance for foreign subsidiary from their manager is impossible task & they should be actually separate.When the performance evaluation is done, it is way to motivate the employees  for achieving the goal  that have been set forth.The Employees & managers will be more likely that they will  give 110% if they feel as  they are being evaluated truly and fairly.

The performance of the  subsidiary are influenced through  many factor like decisions that are made by managers as well as owner, shareholders  that have a power for  control situations and  make decision like transfer pricing and by uncontrollable events that is occuring throughout a year,  example likw labor strike. Managers  have not  control over such events or  decisions that people  are higher on  food chain, makes an effects would not be the fair for factor in  outcome of  managers performance evaluation (Doupnik  & Perera, 2011). In this instance, subsidiarys performance evaluation might not be effected due to  certain responsibilities that could be under the control of manager, like customer service.