The foremost principle of a successful manager is ＂fulfilling customers' needs and matching customer value proposition,＂ particularly in the service industry. The approach a company should adopted to simultaneously earn profits and fulfil customers' needs is a critical topic. Proluck was set up more than 20 years ago on a customer-first principle; however, the company has a long way to go before it can achieve a major breakthrough in performance. To this end, Proluck has implemented a balance scorecard (BSC), APP, and AVM since 2013, with the BSC helping to confirm its business direction. Through the use of APP, the company is able to fulfill customers' value propositions. Proluck began executing AVM in 2017; the system not only provides accurate customer profit information but also presents information regarding employee performance. However, despite these efforts, the company is unsure why it has been unable to achieve an increasingly substantial breakthrough. If Proluck can determine the type of customers that will improve the firm's performance, its managers can set up a new strategy with increasingly accurate customer profitability information. The overall development of Proluck has been fraught with struggles and challenges.