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 & apos; 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.