Employee Evaluation

Allot of organization and company ask their manager to evaluate their employee performance and contribution on the past year. But I don’t agree with method. I feel the employee need to evaluate his/her performance first then discuss with their manager. With this method employee would be inline with the company goals and the manager expectation. Also allot of the time the manager and employee focus more on the strength, but the most important item should be development needs. Manager and employee need to be very detail and set project, training or plan on how the employee will work on the development needs identified.