This study investigated the relationship between ICT environment and business performance. In the case of Korea’s major industries, large corporations have already established and operate a considerable level of smart factories, leading the global market. However, SMEs, which account for 95% of the total companies, are not able to build smart factories themselves. Smart factory construction The total number of government-supported enterprises is 4.891 companies (3,984 companies, 907 companies in construction) 2.9% of factories and 97.1% (166,344 companies) There is a big problem to be improved. The result of this study is that the first research objective of this study, which suggests the theoretical system that the will of the manager is most important for the successful establishment of the smart factory, which is part of the corporate innovation to meet the rapidly changing environment. Second, it can be seen that financing for building a smart factory is a key factor in building a smart factory, as well as funding itself. Third, it was found that besides its own technology, technology support for government and external technology consulting support are very important for smart construction. Fourth, organizational participation of internal organizers showed that cooperative and positive positive participation is also a factor of success. As a follow-up study, we analyzed the cause of the company’s operation, analyzed the cause of the problem with the 4M1E technique, developed the countermeasures, and compared it before and after the improvement, standardized the improvement and needed further study. It is meaningful that the study provided basic data for building a smart factory through the analysis of the relationship between the ICT environment and business performance of the company.