1. A performance analyzing method for performance analysis of an information processing system and an application program of measuring and comparing performance per transaction unit of the application program, comprising the steps of: collecting CPU performance information using a logic for CPU performance profiling, the logic being a hardware monitor incorporated in a central processing unit (CPU) of the information processing system, and the hardware monitor; collecting transaction performance information of an application program to be executed by the information processing system; calculating performance analysis information such as a dynamic step count or a transaction time using the CPU performance information and the transaction performance information; and collecting CPU performance information and transaction performance information regarding execution of an application program in the information processing system, calculating performance analysis information using the CPU performance information and the transaction performance information, and thereby collecting performance analysis information including a dynamic step count or a transaction time.