The balanced scorecard (BSC) approach is an effective technique for performance evaluation. BSC can better reflect the dependence and feedback problems of each factor in real world situations. This study aims at developing a set of appropriate key performance indicators according to (BSC) approach for SAPCO using multiple criteria decision making(MCDM) method. We provide key performance indicators through literature reviews and experts' idea in SAPCO, which is one of the biggest vehicle spare suppliers in Iran. The proposed study uses decision making trial and evaluation laboratory (DEMATEL) and analytic network process (ANP), respectively to measure the casual relationship between the perspectives as well as the relative weights. The results based on ANP method shows that ‘‘Customer’’ is the most influential factor. In addition, internal process, financial and learning and growth are in two to four positions. Three important key performance indicators are as bellow: Total price of parts, Customer satisfaction and Lack of parts in production.

Alv, M & Aghaee, M. (2012). An Integrated MCDM Method in Ranking BSC Perspectives and key Performance Indicators (KPIs).Management Science Letters, 2(3), 995-1004.

Abran. A., & Buglione. L. (2003). A multidimensional performance model for consolidating Balanced Scorecards. Advances in Engineering Software, 34, 339–349.

Agarwal. A., & Shankar, R. (2002). Analyzing alternatives for improvement in supply chain performance. Work Study, 51(1), 32–38.

Chung. S. H., Lee. A. H. I., & Pearn, W. L. (2005). Analytic network process (ANP) approach for product mix planning in semiconductor fabricator. International Journal of Production Economics, 96(1), 15–36.

Coulter. K, & Sarkis. J. (2005). Development of a media selection model using the analytic network process. International Journal of Advertising, 24(2), 193–216.

Chiu, Y.J., Chen, H.C., Tzeng, G.H., & Shyu, J. Z. (2006). Marketing strategy based on customer behavior for the LCD-TV. International Journal of Management and Decision Making 7 (2/3), 143–165.

Davis. S., & Albright. T. (2004). An investigation of the effect of Balanced Scorecard implementation on financial performance. Management Accounting Research, 15, 135–153.

Erdogmus, S., Kapanoglu, M., & Koc, E. (2005). Evaluating high-tech alternatives by using analytic network process with BOCR and multiactors. Evaluation and Program Planning, 28(4), 391–399.

Gabus, A., & Fontela, E. (1972). World problems and invitation to further thought within the framework of DEMATEL, Switzerland Geneva: Battelle Geneva Research Centre.

Gabus, A., & Fontela, E. (1973). Perceptions of the World problematic: Communication procedure, communicating with those bearing collective responsibility (DEMATEL Report No. 1). Switzerland Geneva: Battelle Geneva Research Centre.

Hori. S., & Shimizu, Y. (1999). Designing methods of human interface for supervisory control systems. Control Engineering Practice, 7(11), 1413–1419.

Kahraman. C., Ertay, T., & Buyukozkan, G. (2006). A fuzzy optimization model for QFD planningprocess using analytic network approach. European Journal of Operational Research, 171(2), 390–411.

Kaplan. R.S., & Norton. D.P (1992).The balanced scorecard – measures that drive performance, Harvard Business Review, 70(1), 71-79.

Kaplan. R.S., & Norton. D.P (1996). The balanced scorecard: translating strategy into action. Harvard Business School Press, Boston, MA.Kaplan. R.S., & Norton. D.P. (2004). Strategy maps: converting intangible assets into tangible outcomes, Harvard Business School Press, Boston, MA.

Karsak, E.E., & Tolga, E. (2001). Fuzzy multi-criteria decision making procedure for evaluating advanced manufacturing system investments. International Journal of Production Economics, 69, 49–64.

Kinosita. E. (2003). From AHP to ANP. Operations Research of Japan, 48(9), 677–683.

Lee. J. W., & Kim, S. H. (2001). An integrated approach for interdependent information system project selection. International Journal of Project Management, 19(2), 111–118.

Leung. L. C., Hui, Y. V., & Zheng, M. (2003). Analysis of compatibility between interdependent matrices in ANP. Journal of the Operational Research Society, 54(7), 758–768.

Meade. L. M., & Presley, A. (2002). R&D project selection using the analytic network process. IEEE Transactions on Engineering Management, 49(1), 59–66.

Niemira, M. P., & Saaty, T. L. (2004). An analytic network process model for financial-crisis forecasting. International Journal of Forecasting, 20(4), 573–587.

Oakland, J.S (1999). Total organizational excellence: Achieving world-class performance, Butterworth-Heinemann pub.

Olson, E.M., & Slater, S.F. (2002). The balanced scorecard, competitive strategy, and performance. Business Horizons, 45, 11–16.

Parmenter. D (2007). Key performance indicator, John Willey incorporation.

Partovi, F. Y. (2001). An analytic model to quantify strategic service vision. International Journal of Service Industry Management, 12(5), 476–500.

Partovi, F. Y., & Corredoira, R. A. (2002). Quality function deployment for the good of soccer. European Journal of Operational Research, 137(3), 642–656.

Partovi, F. Y. (2006). An analytic model for locating facilities strategically. Omega, 34(1), 41–55.

Saaty, T. L. (1996). The analytic network process-decision making with dependence and feedback. Pittsburgh, PA: RWS Publications.

Saaty, T. L. (2004). The analytic network process: Dependence and feedback in decision making (Part 1): Theory and validation examples, SESSION 4B: Theory and development of the analytic hierarchy process/analytic network process, In The 17th International Conference on Multiple Criteria Decision Making, August 6-11, 2004 at The Whistler Conference Centre, Whistler, British Columbia, Canada.

Sarkis, J. (1999). A methodological framework for evaluating environmentally conscious manufacturing programs. Computers and Industrial Engineering, 36(4), 793–810.

Schmidberger, S., Bals, L., Hartmann, E., & Jahns, C. (2009). Ground handling services at European hub airports: development of a performance measurement system for benchmarking. International Journal of Production Economics, 117, 104–111.

Sekitani, K., & Takahashi, I. (2001). A unified model and analysis for AHP and ANP. Journal of the Operations Research Society of Japan, 44(1), 67–89.

Shang, J. S., Tjader, Y., & Ding, Y. (2004). A unified framework for multi-criteria evaluation of transportation projects. IEEE Transactions on Engineering Management, 51(3), 300–313.

Tesfamariam, D., & Lindberg, B. (2005). Aggregate analysis of manufacturing systems using system dynamics and ANP. Computers and Industrial Engineering, 49(1), 98–117.

Tsai, W. H., & Hsu, J. L. (2008). Corporate social responsibility programs choice and costs assessment in the airline industry—A hybrid model. Journal of Air Transport.Tsai, W.H., Chou, W.C., & Hsu, W. (2009). The sustainability balanced scorecard as a framework for selecting socially responsible investment: an effective MCDM model. Journal of the Operational Research Society, 60 (10), 1396–1410.

Tzeng, G.H., Chiang, C.H., & Li, C.W. (2007). Evaluating intertwined effects in e-learning programs: a novel hybrid MCDM model based on factor analysis and DEMATEL. Expert Systems with Applications, 32(4), 1028–1044.

Wang, C.H., Lu, I.Y., & Chen, C.B. (2010). Integrating hierarchical balanced scorecard with nonadditive fuzzy integral for evaluating high technology firm performance. International Journal of Production Economics, 128, 413–426.

Wu, W.W., & Lee, Y.T. (2007). Developing global managers’ competencies using the fuzzy DEMATEL method. Expert Systems with Applications, 32 (2), 499–507.

Yurdakul, M. (2004). AHP as a strategic decision-making tool to justify machine tool selection. Journal of Materials Processing Technology, 146(3), 365–376.