In today’s business world the need to gain a competitive advantage is becoming increasingly important. For a number of years there has been a common belief learning is key to perform and maintain a competitive advantage in the age of global economy. However, there has been little research to illustrate the link between learning and performance. This work explored the potential relationship regarding the presents of a learning organization concept and financial and nonfinancial measures of performanse in large and middle Croatian companies. It was found that knowleedge measures of performanse increased as the presents of a learning organization concept increased. The presence of learning organization concept within companies displayed influence on gross profit margin, operating profit margin, net profit margin and ROCE but no influence on financial measures such as ROA and ROE. Based on the research results, guidelines have been provided for building the most important characteristics of a successful company that will suit the external environment in the best way. Based on the survey results, the guidelines for the construction of the most important characteristics of a successful company which will most likely adapt to its business environment are provided. The research results indicate that the successful company in the future will be the one which is capable to make the most of the learning potential on all three leveles of learning (individual, team and organizational) in the rapidly changing business environment. Successful company will be the one which will be able to quickly respond to environmental changes and create new business opportunities. In other words, in order to adapt to a business environment that is uncertain, dynamic and complex, the ability to adapt will become a key competence. Due to this environmental characteristics, the managers need to change themselves, too. They suppose to built new skills for creating such learning culture in the company that will stimulate and encourage organizational change. In addition, continuous learning is the key competency of any company that wants to survive and thrive in the new knowledge economy. Managers in such companies learn how to ask questions to stimulate learning, learn how to work together and how to spread the knowledge throughout all hierarchical levels in the company. Learning company obtains its competitive advantage from continuous learning and thus achieves better business performance.