A prerequisite for PERFORMANCE improvement is the ability to measure and analysis it. There are different PERFORMANCE MEASUREMENT systems (PMS) available. Therefore, the selection of a suitable PMS is a major issuer for organizations. Introducing different PMS developed by researchers, this paper provides a basis to compare them and select the best one. In the regards they are ronled bawd on a comprehensive attributes and using fuzzy TOPSIS, as a malti -attribute decision making model.