Because many golf courses are constructed nationwide, there will be a point where supply exceeds demand, and in accordance with this, it is inevitable situation to compete infinitively for survival among golf courses. In order to survival in such competitions, the executive officer must establish the clear criteria and manage based on such, can expect higher profitability than competing golf courses. However, even with such a need, it is true that such is of least interest to create systematic management indicators in current situation of good profitability and many demands for golf. Thus, the vast majority of golf courses are managing based on general management performance indicators such as total sales, per customer transaction, net profit during the term, etc. Accordingly, this study tries to be a help to executives who manage the golf course or working staff by providing with the process of reestablishing KPI, managed by national professional golf company appropriate enough to current business environment in a form of example.