Scottish Rugby chief executive Gordon McKie has spoken of his dismay at "unacceptable" displays this season.
However, he stressed his full support for Scotland head coach Andy Robinson, who in February signed a new contract until December 2015.
"The last three months have been bitterly disappointing after what occurred last year," said McKie.
"It's incumbent on me, Andy and others to do something about that."
Scotland finished fifth in the Six Nations after winning one game, the final match against Italy, having entered the tournament with high expectations following a run of five wins from six Tests.
Edinburgh and Glasgow have also had a miserable time in the Magners League this season - both out of the play-off reckoning.
And this has prompted another performance review - the first since 2007 - in a bid to improve results.
"Together we have a resolve and a determination to tackle some areas that are not right and there's room for improvement," added McKie.
"Over the next couple of months or so we're going to look at all things rugby, performance rugby, particularly, to look at how we can do things better.
Scottish Rugby chief executive
“The excuse-making culture that's been allowed to develop needs to be addressed because they've not performed and I do not believe that's down to money”
"Come May, June, hopefully, we'll come out with a vision which is achievable and is realistic and will ultimately contribute to more regularly winning teams."
On Wednesday, Robinson opted to withdraw Scotland captain Alastair Kellock, John Barclay and Richie Gray from consideration for Glasgow selection and Ross Ford and Allan Jacobsen from Edinburgh duties to preserve the players for this autumn's Rugby World Cup.
The Scotland head coach was able to make that decision as the SRU have control over the pro teams and players.
However, McKie stressed this control is not exerted as strongly as it might be and the professional teams must perform better.
"We treat them largely at arms length," he added.
"We as an organisation maybe don't use the pro teams to our full advantage.
"The excuse-making culture that's been allowed to develop needs to be addressed because they've not performed and I do not believe that's down to money."
Each side has a budget of £5m and are responsible for their own player recruitment. However, high-profile international players have departed in recent seasons or are poised to depart, something McKie insisted is not solely down to finance.
Dan Parks and Kelly Brown left Glasgow for Cardiff Blues and Saracens, respectively, last summer, while Max Evans is to leave the Warriors for Castres after this year's World Cup and Richie Vernon is to join Sale Sharks.
McKie said the void left by Parks and Brown allowed Ruaridh Jackson and Rob Harley to emerge as international prospects.
He added: "We operate in a competitive market. We have to be realistic, players moving on is frequently good for them and it's good for us."
However, the review will examine ways of holding on to star performers, with McKie singling out Glasgow lock Richie Gray, who caught the eye with several good performances during the Six Nations.