The purpose of this study is to examine the structure of the Kaesong Industrial Complex companies through which mechanisms were able to create business performance. The Kaesong Industrial Complex was the only case in the world where two disparate economic systems, the socialist reform economy and the capitalist market economy, cooperated. The total output of the Kaesong Industrial Complex increased steadily and showed good business performance, but some companies did not. As a result of confirming the difference in management performance between companies through the causal cycle map, the management capacity of the company made the difference. Therefore, in order to prepare for the resumption of inter-Korean economic cooperation, it is necessary to continually provide education and consulting for companies.