Many managers describe performance appraisal as the responsibility that they like least. Why is this so? What could be done to improve the situation?

Performance appraisal is by its very nature subjective.  To improve the situation, as much as it is possible, objectivity should be allowed to rule all appraisal processes.

Explanation:

Performance appraisal is the formal evaluation of employees by their managers for the purpose of aligning employees' performance to the achievement of corporate objectives.  To achieve goal congruence between employees who have different objectives for their work and the organization which wants to achieve profit and other corporate goals, performance appraisals are carried out periodically.  However, the process has been marred by manager's bias, incompetence, and other problems.

i would say iii (3) because in order to compare a price you have to use as a reference other near stores because it's its

hope i explained myself