Key Success Factors of Online Learning Website A—Balanced Scorecard Perspective

Abstract

This study makes exploration based on the balanced scorecard theory. Its main concept lies in its ability to balance financial and non-financial considerations. With the 4 perspective of “finance perspective”, “customer perspective”, “internal process perspective”, and “learning growth perspective”, it combines an incentive system and a reward and penalty system to roundly measure enterprise operating performance, thereby assisting the enterprise to implement strategies more effectively and enabling it to develop steadily. The results of this study show that the main reason for the success of the case company is that it can provide services to specific customers, and actively launch products that are suitable for such customers, in order to meet the different needs of customers. As a result, the case company can develop steadily. In the future, it should continue to focus on improving service quality to enhance the company’s operating performance.