In the current business environment characterized by fast changes in customers, technologies and competition, companies need to continuously renew themselves to survive and prosper. In order to be competitive and to achieve the performance in this rapidly changing business environment, it is necessary for companies to make good use of MCS and design MCS to match up with the type of business strategy. Also, organizational capabilities became an important task to promote. It is expected that matching business strategy to interactive control system will improve outcomes through organizational capabilities.The aim of this study is to examine the relationship between business strategy, interactive control system, organizational capabilities and financial performance, and the mediating roles of interactive control system and organizational capabilities on performance using strategy as a contingency variable. In this study, the two types of interactive control system are used; interactive PMS and interactive budget system. Organizational capabilities are classified into entrepreneurship and agility. Futhermore business strategies are classified into prospector strategy and defender strategy. All of questionnaire items in this study were selected from prior studies, and were measured on seven-point Likert-type scale. Data were collected using a mailed questionnaire survey in Korea manufacturers randomly selected from Korea Exchange. A total of 92 useable questionnaires were received, a response rate of 23.75%. Smart-PLS method is used for the hypotheses tests.The major results of this study are as follows. First, prospector strategy has been positively affecting the use of interactive control system, defender strategy has been negatively affecting the use of interactive budget system. Second, The mediation effect of interactive control system on relationship between prospector strategy and agility was existed. Also, the mediation effect of agility on relationship between interactive control system and financial performance was existed. However, there was no mediated effect of entrepreneurship between interactive control system and financial performance.From these results, in order to more effectively use the interactive control system, business strategy should be fully considered. In the rapidly changing business environment, interactive control system has played a vital role to enhance agility. And companies with the prospector strategy would improve their financial performance through the use of interactive control system and agility. However, this study has some limitations due to excluding antecedents of MCS such as organizational size and uncertain environment etc. Further research may be able to uncover and test the limitations.