There are many types of evaluation systems to measure corporate performance and set up business strategy. A selection of evaluation method plays a great role for corporation. From this perspective, this paper suggests criteria for financial and non-financial assessment items based on Kaplan & Norton's BSC model by calculating the relative priority weights for standardized assessment items. The standardization of the assessment items were determined by analyzing existing theories, and the relative priority weights will be investigated by focused interviews with corporate managers. The AHP method is adopted to calculate relative priority weights. This paper suggested system prototype for verifying the relative priority weight difference according to corporate life cycle, company size, industry type and corporate strategy type. Also this paper suggests the use of "gap-based" approach which compares importance with performance in implicitly setting improvement priorities. We can use importance-performance analysis for corporate manager's decision making criteria. The prototype of the system was built on the basis of this model. The system's main functions are composed of four areas: explanation of BSC, accumulated statistical data including performance measurements, comparison with other companies'performance and relative importance data. The prototype helps consultants to analyze a company's business performance by comparing relative weights in the order of importance. With the help of the system, BSC consultants can set up relative priority weights of 4 perspectives by comparing with the same kind of corporate life cycle, company size, industry type and corporate strategy type. As consultants continue to interview more corporate managers, the prototype's data can become more accurate and helpful.
