Employees are the most valuable resource of an organization and assessing theirrnattitudes towards their internal business process make a difference to companyrnperformance. Hence, this paper demands assessing the employeesâ€™ attitudes (jobrnsatisfaction, motivation, commitment and training and development) towards thernperformance management system (planning, monitoring, rating, feedback and review) ofrnBirhan International Bank Share Company. In the way to answering the basic questionsrnof the research, the study applied descriptive research design using mixed researchrnapproach. Data was gathered through questionnaire, interviews and document review.rnTo collect representative data, a five-point Likert-scale is used and descriptive analysisrnwith Frequencies and percentages were applied during data analysis. The finding of thernresearch shows that job satisfaction is the most positively influencing employeesâ€™rnvariable towards PMS and employees commitment is negative towards the PMS. Thisrnexplains Whether or not an employee have loyalty to the organization, have willingnessrnto exert effort on behalf of the organization, degree of goal and value congruency withrnthe organization, and a desire to maintain membership in the organization has a veryrnlimited effect on PMS as compare to the job satisfaction, motivation and training andrndevelopment programs. Based on the findings, the organization is recommended tornimprove the commitment level of employees, which can be best done by applying 360-rndegree evaluation that enables checking the managersâ€™ perceptions for accuracy,rnfairness, balance, reasonableness, and consistency. In addition, it is better to conductrntraining need assessment in order to improve the responsiveness of employees to trainingrnand development programs included in PMS.rnKey words: Employees Attitudes, Job satisfaction, Motivation, Commitment, Trainingrnand Development, performance management system