The purpose of this document is to reflect on the performance evaluation process under the 360º model, thereby seeking to present the most relevant elements that should be taken into account when formulating this evaluation methodology. For the development of this document, a qualitative methodology has been used where it was sought to reflect from different theoretical sources, the main ele ments that must be taken into account to ensure that the performance evaluation meets the purpose or objectives that have been defined for it as a foundation for organizational development in an increasingly competitive and globalized mar ket, where all collaborators are expected to acquire a greater development of skills that, by bringing the organization, can contribute to their competitiveness.