摘要：AbstractIt's important to measure business performance with true criterions and approval methods for creating sustainable competitive advantage. Our research method is content analysis of qualitative research analysis. In this research, 116 papers in literature were analysed for defining methods and criterions regarding business performance. As first result, business performance were measured with the subjective method in 73 papers, objective method in 37 papers and both subjective and objective method in 6 papers. As second result, while the most important criterions in subjective methods were profitablity, sales, market share and new product launch, the ones in objective methods were ROA, ROE, Tobin’q ratio and sales. As third result, subjective methods and criterions were used more than objective ones in both external literature and internal literature. As fourth result, in external literature, while subjective method is used more between 2000-2007, objective methods is used more between 2008-2012.
