For the design of a MEMS accelerometer, proper performance indices should be defined and employed. Performance indices are obtained using either an experimental method or a numerical method. In the present study, a vibration analysis model of a MEMS accelerometer is introduced to calculate three performance indices: sensitivity, measurable acceleration range, and measurable frequency range. The accuracy of the vibration analysis model is first validated by comparing its modal and transient results with those of a commercial finite element code. Measurable acceleration and frequency ranges versus allowable errors for electrical and mechanical sensitivities are obtained and the effects of system parameter variations on the three performance indices are investigated.