With the transformation of its population structure and economic environment, Taiwan is rapidly becoming an aging society. There is a growing need for elderly products, and therefore the operation of web shops that sell elderly products is important. In an era which values performance management, searching for key performance indicators (KPIs) helps to reveal, if the goals of a web shop are achieved.

In the current study, researchers adopted the constructs of the Balanced Scorecard (BSC) to evaluate web shop performance. Additionally, the Delphi method, along with questionnaires, was used to develop 29 indicators. Finally, the decision making trial and evaluation laboratory (DEMATEL) method assisted in identifying the level of importance of the constructs, in which "internal process" ranked top, followed by "learning and growth", "customer", and "financial". "Internal process" was the key construct that impacted other factors, while "customer" was an important construct affected by other factors. By understanding the influences and relationships among the constructs, enterprises can conduct additional monitoring and management to achieve functions of prevention, continuous improvement, and innovation in order to shape their core competence.

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