This study empirically analyzed the impact of non-financial performance information provided by management accounting systems on production performance from an organizational learning perspective. First, the interrelationship between the degree of non-financial performance information provision and the level of Advanced Manufacturing Technology (AMT) adoption was examined. Then, the study investigated how the fit relationships among several research variables—organizational learning facilitation conditions measured by the degree of target costing adoption, non-financial performance information, and AMT level—affect production performance. The empirical analysis results indicate that a strong and significant positive correlation exists between the degree of non-financial performance information provision and AMT level. Furthermore, for the provision of non-financial performance information under high AMT levels to lead to the achievement of higher production performance, the degree of target costing system adoption and the speed of information provision must also be maintained at high levels.