The purpose of this study is to design a decision support system that applies the managerial accounting information on empirical performance measurement in business. This study deploys the balanced scorecard as the fundamental framework and the foundation of strategic planning. This study also constructs a model of learning from, benchmarks using the analytic hierarchy process (AHP) approach for the company to evaluate the competitive situations within it and its major competitors simultaneously. Thus the company could adopt appropriate competitive strategies for increasing its competitive advantage.