The research is about performance measurement system (PMS) in coal mine organizations. The purpose of this research is to test the strategic performance measurement system (SPMS) framework through a quantitative approach and to assess the level of importance of variables in the SPMS framework by examining the effect of variables of organizational culture (OCL) on SPMS mediated by activity-based costing system (ABCS) and flexibility strategy (FLS), the effect of OCL on SPMS, the effect of ABCS on organizational performance (OPF), the effect of FLS on OPF and finally the effect of ABCS on OPF. The novelty of this research is to put the ABCS and FLS as mediating variables instead of independent variables as previous researches. The framework is hypothetic-deductive research. Primary data was collected through questionnaires. A number of 150 samples of the 250 questionnaires disseminated to both coal mine companies and mining contractors were collected and processed using SEM Lisrel version 8.7. The sample population was fairly distributed to coal mine organizations as unit of analysis. The results, using SEM Lisrel, OCL as an exogenous variable is positively related to both ABCS and FLS but does not affect SPMS directly. OCL is fully mediated by both ABCS and FLS. ABCS is positively related to both SPMS and OPF. FLS is positively related to SPMS but does not affect OPF directly. The SPMS is positively related to OPF.