A good business performance measurement system is an effective tool to sustained growth in profits. Although interest in creating performance measurement models is widespread, a well-designed system is rare. To be successful in today's competitive environment, a performance measurement system should incorporate strategic success factors and contain finanaal and non-financial measuring index to carry out strategic management. In the 1990s, Kaplan & Norton introduced a concept called the Balanced Scorecard. The Balanced Scorecard supplements traditional financial measures with criteria that measured performance from three additional perspectives - those perspectives of customers, internal business processes, and learning and growth. In this thought, we suggest the criteria for financial and non-financial assessment items based on the Kaplan & Norton's BSC model by calculating the relative priority weight for standardized assessment items. The standardizations of the assessment items determined by analyzing existing theories, and relative priority weights investigated by interviews with employees in charge for establishing corporation strategies. We used the AHP method to calculate priority weight of the standardized assessment items and established a research model in order to evaluate each performance index according to life cyde of IT corporations. Then correlation analysis was performed among corporate performance indexes. With these results, we conclude what kind of strategies corporate must take in order to improve the corporate performance indexes considered to be 'the most essential in each corporate life cycle stage'. Our result confirms that the BSC researchers' opinion that companies should try to achieve better performance in their learning and growth perspective. All such efforts are likely to lead to improvement of financial performance.