This study examines the impact of information systems based working environment of SMEs on firm performance from the perspectives of Resourced-Based View and Endogenous Growth Theories. In addition, the difference between the manufacturing industry group and the non - manufacturing industry group was discussed in terms of the process of leading to the firm performance under the information systems based working environment. In this study, the research model was analyzed using the data of ‘Small and Medium Enterprise IT Information Quality Survey’ conducted from December 11, 2017 to January 19, 2018 at the Ministry of SMEs and startups and TIPA(Korea Technology & Information Promotion Agency for SMEs). The sample used in this study is 3,700 SMEs with ‘fewer than 300 regular employees’, of which 2,073 are manufacturing and 1,627 are non-manufacturing companies. This study suggests the utilization of information system(sales and purchasing system) and business process efficiency as the leading variables influencing the BSC firm performance. According to the results of analysis, four variables of IT environment (Informatization Implementation System, Information System Maintenance, Business Process Rebuild, Information Technology Human Resource) have statistically significant impacts on the utilization of information system, and utilization of information system has a statistically significant effect on business process efficiency and BSC firm performance. Business process efficiency has a statistically significant effect on BSC firm performance. Utilization of information system and business process efficiency have played mediating roles in the research model. In addition, we analyzed the moderating effects of the types of companies that divided the manufacturing and non - manufacturing sectors and suggested the discussions about information systems based working environment of SMEs more specifically.