Pros
It’s structured and lean to complete.
Cons
Every year there are commitments that do not always align with the specifics of the geography or area hence not achievable no matter how hard you work. The core commitments are defined at the headquarters and cascaded down to each management layer across the organization where additional objectives are added to the core commitment to meet each managements own objectives, In the end review commitments are a bunch of metrics that either impacts negatively the customer or the technology/service. Example, product/service software developers are evaluated by the number broken code issues before releasing a product/service. A common practice is to avoid raising awareness or fix any malfunctioning code until the product/service is released. This practice reduces the chances of a malfunctioning code harming developers evaluation and hence their bonus, that’s why after a release of products, service or technology the fixes patches etc. are always high. Seems like any product, service or technology isn’t ready to be released but the bonus is fulfilled due to the way the developers are evaluated. It’s vicious. If you raise concerns about this, you may end up fired. Remember, Microsoft's business culture and values are more important than employees' personal cultures and values. Finally, at Microsoft nowadays, if you are not originally or descended from India, your chances to grow your career there are lower in comparison to Indians.