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Comprehensive Performance Appraisal Of Airline Companys Under Low-carbon Economy

Posted on:2014-02-10Degree:MasterType:Thesis
Country:ChinaCandidate:W Y CaoFull Text:PDF
GTID:2249330398953302Subject:Accounting
Abstract/Summary:PDF Full Text Request
On November2008,EU passed an agreement to tax on all airline companies that ownairlines to EU,stirring great dispute between EU and other countries. This act actuallymeans a beginning of a Low Carbon economy, and each industry should adjust to thischange. As a main means to supervise the operating actions of companies, the performanceappraisal system should also be rearranged to satisfy the demand of Low Carbon economy.This paper choosed the aviation industry as the research object, and tried to develop aperformance appraisal process according to the demand of Low Carbon economy.Based on the existing theories related to Low Carbon economy and performanceappraisal of companies, this paper finanlly designed a system containing three levels ofperformance appraisal index, with3index of first level,10index of the second level and25index of the third level. Next, this paper leaded in the Catastrophe progression methodas a measure to judge the performance of airline companies. At last, we took threecompanies as examples, CEA, CA and CSA, and made a comparison of their performancewith the help of the new designed process.
Keywords/Search Tags:Low-carbon economy, Comprehensive performance appraisal, Airline company, Catastrophe progression method
PDF Full Text Request
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