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Tentative Research Into The Performance Evaluation System For The Airlines In China

Posted on:2010-03-17Degree:MasterType:Thesis
Country:ChinaCandidate:F LinFull Text:PDF
GTID:2189360275489860Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the establishment of the modern enterprise system,how to establish the performance evaluation system is a more urgent problem.In the future,the financial governance is the core of the corporate governance.With the globalization of air transport,the competition among airlines is also becoming increasingly fierce,and airlines try to seek a reasonable balance between efficiency and fairness,incentive and restrictive,innovation and stability,reality and history.It brings opportunities to the civil aviation industry in China.At the same time,it requires airlines to establish and perfect the scientific and reasonable performance evaluation system combining the characteristics of the airlines to meet with the development of the market economic and enhance the core competitiveness of the airlines.This paper is divided into three parts.First of all,the paper narrates some concepts about enterprise performance evaluation,reviews the development of the performance evaluation theory in the western countries and China,presents some typical performance evaluation theories,discusses Balanced Score Card(BSC) and Economic Value Added(EVA),and then draw the following conclusion:Balanced Score Card(BSC) is worthy of exploration and promotion,because it is the best performance evaluation means for the strategic management of enterprises.Secondly, the paper provide introduction about the actuality of the civil aviation industry in China,and find out some problems in the extant performance evaluation system in the typical case for the following design innovation.Finally,the paper brings forward the design innovation to the present performance evaluation system following basic principles for establishment of the performance evaluation system,combining the characteristics of the airlines,and using the Balanced Score Card;analyze the importance of safety and customer;and presents suggestions about the new performance evaluation system.There are some major contributions in this paper:(1)to disclose some main problems in the present performance evaluation system of the airlines in China and provide a clear direction for the design innovation;(2)to gives some design innovation to the present performance evaluation system combining the characteristics of the airlines and using the Balanced Score Card,and presents suggestions about the new performance evaluation system.
Keywords/Search Tags:Airlines, Performance Evaluation, Balanced Score Card
PDF Full Text Request
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