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The company's performance of Information System has been studied in many researches. But the results of them are that IS investment isn't correlated with performance or has a negative impact on it. In many cases, these problems are due to the narrow view - “Information System is just made with Information Technology.” or to trial to find performance with input and output based on traditional measurementsTo clarify these problems and realize the intrinsic value of Information System, We must understand Information System in terms of Business viewpoints.Therefore, In this study, We redefine the Information Management, and then suggest the Information Management performance indicator and the framework for measuring and evaluating the company's performance of Information Management.攀* 건국대학교 산업공학과, ** 건국대학교 산업공학과 교수’03년 1월 접수, 3월 게재 확정攀攀Journal of the Korean Instituteof Plant Engineering