This research study seeks for selecting the key capability which is owned by the PT. Sophie Martin Indonesia (SMI) based on both financial and non-financial aspects. Financial aspects are based on three financial indicators namely sales growth, operating profit, and return on capital, while non financial aspects are also based on three indicators, namely customer satisfaction, market share, and new product introduction. In each of both the financial and non-financial aspects emerges eight key aspects which supports the performance of the two aspects, the financial and non-financial aspects, they are (1) purchasing, (2) storage and distribution, (3) sales and marketing, (4) research and development, (5) trainings, (6) information and technology, (7) public relation, and (8) performance management. Technical analisis is by the use of Analitycal Hierarchy Process (AHP) with the support of Expert Choice. The result of this study shows that the sales growth appears to be the highest priority in the financial aspects that needs improvement in the SMI. On the other hand, consumer’s satisfaction in non-financial aspects is in highest priority. Another problem, based on weight measurement of the key aspects which support both the financial and non-financial aspects, is attained the biggest weight value from the sales and marketing, and performance management. Therefore, both the key aspects must receive best attention of the PT. SMI , because, based on this study result they serve as the most important aspects which are the key capabilities of the PT. SMI.