What is cost accounting?
Managers rate employee skills and behavior, such as on a scale from 1-5
Managers describe employee´ performance in detail in an essay form
Managers compare what they pay for the employee to what he or she generates
Managers and employees set goals together and appraise progess over six months
Cost accounting is a branch of accounting that focuses on determining the cost of producing goods or services in order to aid in managerial decision-making and cost control. It involves collecting and analyzing financial and non-financial data related to the production process, such as expenses, labor costs, material costs, overhead costs, etc.
The other statements you mentioned are related to performance management and appraisal, which is a separate process from cost accounting. Managers rating employee skills, describing performance, comparing employee compensation to productivity, and setting goals together with employees fall under the realm of performance management, where performance evaluations and goal setting are conducted to assess and improve employee performance.