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الرئيسية > The Balanced Scorecard Approac...>الوصف

The Balanced Scorecard Approach as A Tool for Performance Evaluation in the Airline Companies

المصدر: المجلة الدولية للتراث والسياحة والضيافة
الناشر: جامعة الفيوم - كلية السياحة والفنادق
المؤلف الرئيسي: Khairat, Ghada Mohamed (Author)
المجلد/العدد: مج10, ع2
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2016
الشهر: سبتمبر
الصفحات: 47 - 64
ISSN: 2636-4115
رقم MD: 979191
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: HumanIndex
مواضيع:
شركات الطيران | التدابير المالية | بطاقة الأداء المتوازن | مصر
كلمات المؤلف المفتاحية:
Balanced Scorecard | Performance Measurement | KPI | Airlines | Financial | Non-Financial Measures
رابط المحتوى:

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المستخلص: Nowadays, airline companies strive to achieve competitive advantage in the marketplace through the implementation of strategic performance measurement systems. The traditional measure of airline performance is the financial aspects, such as cash flow, return on capital, operating costs, profitability, return on investment, and revenues. However, such aspects have a limitation that they cannot realize intangible aspects. Therefore, professors Robert Kaplan and David Norton have developed a strategic management tool called the Balanced Scorecard model (BSC). The BSC is a tool that can help organizations translate their mission, vision and strategy into a complete set of performance measurements; it also forms the framework for strategic measurement and management, expecting that the Balanced Scorecard will support the traditional financial measures through providing other three business aspects to measure performance: Customers, internal business processes, and learning and growth. This paper aims at identifying the key performance indicators (KPI) in airline industry used for performance measurement. It also investigates BSC awareness and use within airline companies. In addition, the research aims to discuss how airline businesses can acquire benefits from implementing the BSC and shows how BSC has the potential to reach competitive advantage. In order to achieve these goals, a model is developed based on the BSC aspects. This model has been transformed into a questionnaire. The research sample includes mainly airlines' managers. Results have revealed that some airline companies already apply the BSC to measure their performance. Moreover, despite the fact that airlines' managers strongly support the potential usefulness of the BSC in their business, they still focus on traditional financial measures for measuring airline's performance. Furthermore, the results have showed that the financial attribute is considered the most important among the four given core attributes, followed by the customer perspective, while they pay little attention to both internal business processes perspective and learning and growth perspective. Nowadays, airline companies use new perspectives of flight operation and service quality which indicates that airlines start to take into account other indicators to assess performance.
ISSN: 2636-4115

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