Manufacturing sector of Pakistan is facing tough competition from national & international organizations. In such
a competitive environment, organizations can compete effectively by utilizing the potential of its human resource. While
managing human resources, it is important to provide such facilities to the employees which result in yielding best
employees’ performance. Several organizations, however, struggle to manage performance of their employees. The
key research question which this study set out to answer was to see the effects of tangible and intangible aspects on
employees’ performance. After a detailed review of the literature, list of tangible and intangible aspects were identified.
These aspects were utilized to develop a measure. The findings of the study indicate that organization Lucky
Cement Ltd. Pezu, Pakistan, is modestly offering these aspects to their employees. Moreover, results acknowledge
that tangible aspects and intangible aspects were related and both having positive effects on the employee performance.
A number of recommendations are given regarding implementing these tangible and intangible factors for
manufacturing concerns in Pakistan.