Abstract
The challenge to be accomplished has been increasing complexity in company's NPD (New Product Development). The function of management owes a good deal to catch constant change in market and continue product release with being exposed to increasing development investment and speed competition. The system of management needs response to the change of environment surrounding NPD. So this study focuses SMCS (strategic management control system) as a system that supports NPD performance enhancement, and performs positive analysis to examine how to use many financial and non-financial information supplied from SMCS and whether these information contribute for NPD performance enhancement or not.
