INTRODUCTION Strategy: It means the course of steps and processes devised to reach at certain goals and ambitions.

Performance: it is all about the outcome of the task assigned. How efficiently it has been done. It is the measurement of the outcome with respect to the certain standards set for the outcomes. Management: Management is all about handling the things. Management consists of planning, organizing and controlling the activities of a project or a system. Strategic performance management Strategic Performance management is a study of organizing, planning and controlling the performance issues and parameters designed to reach at organizational aims and objectives by adopting specified strategic procedures and steps.

Strategic Performance management is a process of carrying out the organizational procedures with the best applicability of it operations and then measuring the performance of those operations to keep the business on the right pathway with the effectiveness of the implemented procedures. Strategic performance management is a process of underpinning all the strategies and plans and it also evaluates and reviews the effectiveness of the plan. Performance management is a plan for assessing, reviewing the organizations performance and to enhance the efficacy of system by introducing new set of steps and procedures. So in other words SPM is a system to check and balance.