The purpose of this study is to help manufacturing firms to identify the key performance evaluation criteria for achieving customer satisfaction through Balanced Scorecard and Multi-criteria decision making (MCDM) approaches. To explore the causal relationship among the four dimensions of business performance in Balanced Scorecard as well as their respective critical criteria, a Multi-criteria decision making (MCDM) approach combining DEMATEL and ANP techniques is adopted. Then, the MCDM framework was tested using Delphi method and questionnaire survey conducted in 24 manufacturing firms from Taiwan, Vietnam and Thailand. The findings indicate that manufacturing companies should focus more on improving customer perspectives such as customer satisfaction and customer loyalty by integrating products and services innovation and providing diversified value-added product-service offerings as well as developing close long-term partnership with customers. The classification of importance and improvability into four strategic quadrants will help manufacturing firms to prioritize the key factors to focus on to effectively allocate their resources following sustainable product-service system practices and improve overall business performance. By identifying critical criteria and their interrelationships, our study can help to provide greater understanding and more specific suggestions for companies to optimize their business performances in both financial and non-financial perspectives. These can also serve as valuable guidelines and references for other manufacturing companies to achieve better customer satisfaction through sustainable product-service system practices.

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