“…According to viewpoints of Johansson et al any company should concentrate on improving the product quality and/or service, and at the same time reducing the cycle time and cost to the customer. Based on the four key value criteria, the sub-criteria are derived from a detail literature review (Chang, 2012;Chang et al, 2015;Chao and Li, 2012;Chao et al, 2013;Chiang and Ke, 1999;Ding et al, 2005;Ducret, 2014;Hsu, 2011;Jen et al, 1997;Johansson et al, 1993;Lam et al, 2004; Langvinien _ e and Sli zien _ e, 2012; Li et al, 2004;Lin and Lee, 2009;Mizutani and Uranishi, 2003;Park et al, 2009;Pongpanich et al, 2015;Wu et al, 2013;Yoon and Park, 2015) and comprehensive interviews (with three major express service providers in Taiwan) conducted by the authors. Finally, four criteria with twenty sub-criteria were suggested, and their code names were shown in the parentheses.…”