Study On The Construction Of Performance Assessment System Of Airline A Based On Balanced Scorecard

In recent years,with the continuous increase of people’s demand for a better life,the corresponding international air transport industry has also shown rapid development.With the continuous advancement of the globalization process,cross-regional economic activities are becoming more frequent and active,which has further enhanced the position of the air transport industry in economic development.At the same time,competition in the industry has intensified,and more and more companies realize that if they want to gain an advantage in the fierce competition,they not only need to formulate a long-term strategic development goal,but also need to improve their strategic execution capabilities.A performance evaluation system that comprehensively evaluates an enterprise can help timely and effectively reflect the day-to-day operating conditions and operating conditions of the enterprise to improve its strategic execution capabilities.The balanced scorecard,with its characteristics of balancing financial and non-financial indicators,long-term and short-term indicators,decomposes the company’s strategic goals layer by layer and specifically translates into a closely related measurement index system to help the company gradually achieve its strategic goals and improve the company Competitiveness.This article begins with a description of the research background and significance,discusses the reasons for choosing a balanced scorecard,and elaborates on the relevant literature and development status of the balanced scorecard.Secondly,this article is based on the balanced scorecard theory.After collating the literature and collecting data,it is found that the strategic goal of Airline A is clear with the key words of‘internationalization,low cost,affordable,and quality service’.The main reason for using the Airline A as the main research object is that its increased customer satisfaction during the operation process,optimization of internal business processes,reduction of costs,and improvement of employees’ own skills will be the key to its own competitiveness in the future.Where it is expected to be well integrated with the balanced scorecard system.Using the literature survey method and case study method,after introducing the situation of the Airline A and analyzing the necessity and feasibility of implementing balanced scorecard for the Airline A,construct it according to the strategic goals and actual situation of the Airline A performance evaluation system based on balanced scorecard.In this process,around the company’s strategic goals and combining the company’s characteristics,the performance evaluation of Airline A is linked to the strategic goals,draw a strategic map for it,find out the keyfactors that drive performance improvement at all levels,and find the internal logical relationship.Establish measures for each dimension,and continue to promote the establishment of departmental and individual-level balanced scorecards after the establishment of company-level balanced scorecards.In the process of selecting the measurement index,this article pays attention to the balance and progressive relationship between the indicators at all levels,and tries to avoid the one-sidedness of the measurement index.In determining the weight of indicators,the AHP method is used to set the weights for Airline A’s measurement indicators.First,the relative weights between the four levels are determined,and then the relative weights of the internal measurement indicators in each dimension are determined separately.Weights in the overall system.Finally,this article proposes the safeguard measures that Airline A should take to implement the balanced scorecard,that is,during the completion and subsequent implementation of the construction of the balanced scorecard,regular publicity and training,perfect communication and feedback mechanisms can be established,and relevant incentive mechanisms can be established to help Airline A builds a performance appraisal system that is suitable for its own characteristics.In the subsequent operation process,problems are found and adjusted in time to improve competitiveness and achieve good development.