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Study On The Performance Evaluation Of C Airline Based On The Balanced Score Card

Posted on:2024-03-15Degree:MasterType:Thesis
Country:ChinaCandidate:S LiFull Text:PDF
GTID:2542307181462134Subject:Accounting
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The year 2022 is an extremely important year in the 14 th Five-Year Plan.China’s rapid economic development has entered a whole new period,and it is also a key stage for the highquality development of civil aviation.China’s civil airline industry has made great achievements in the world,with the scale of transportation and the total volume of civil aviation traffic ranking second in the world.The outline of the 14 th Five-Year Plan and Vision 2035 proposes to accelerate the building of a strong transportation country,and civil aviation plays a very important role in China’s transportation network and a key role in driving the Chinese economy into a new era of high-quality development.At a time when the rapid development of the modern transportation industry has been achieved,more and more people are choosing aviation as a means of transport for business travel or tourism,and so the aviation industry is slowly developing into an important industry in China.As the first airline to operate at low cost in China,Air C has in recent years been committed to realising its vision of "making air travel affordable for all" and has created a brand image of "safety,punctuality and convenience".After more than 20 years of rapid development,the Company has now developed a performance evaluation model of its own.How can we ensure continuous development in the fiercely competitive aviation market in order to cope with the series of market crises faced by the rapid development of the aviation industry is now an urgent issue for airline companies to address.In order to give the long-term development of Airline C an institutional guarantee,the transformation and upgrading of the original performance evaluation management model is an important aspect.In this article,a new model for assessing the performance of C airline,the Balanced Scorecard,is constructed based on the actual situation of C airline and the characteristics of the aviation industry.Aviation industry is an asset-heavy and high-risk industry.Under the current special circumstances,how China’s aviation enterprises can find a way out of the breakthrough is the focus of contemporary aviation-type enterprises.Based on these objects,this paper firstly briefly introduces several common performance appraisal methods,based on the Balanced Scorecard(BSC),which is used in this paper,is highlighted.Secondly,the overview of Airline C’s overall business situation is briefly described,and the current performance appraisal system is discussed and analysed,summarising where improvements can be made in the current performance appraisal of the airline.Once again,the theoretical system of balanced scorecard thinking is introduced,integrated with the specific situation of Airline C and its strategic objectives,and the performance evaluation indicators of Airline C are broken down according to four dimensions: financial,customer,internal processes,learning and growth.We have created a company-level appraisal index system and enriched and improved non-financial indicators to prevent the company from placing too much emphasis on short-term economic output and to promote comprehensive and overall growth.Once again,it proposes implementation measures in terms of organisational security,information security,staff training and cultural promotion to increase the realistic feasibility of the new scheme.Finally,the characteristics of the new performance appraisal indicators are analysed,and the deficiencies of the new scheme are pointed out,while a series of long-term,effective directions for future improvement are also proposed.The study in this paper aims not only to contribute positively to the development of Air C,but also provides a reference for the performance of similar companies in the same sectors.
Keywords/Search Tags:Performance Evaluation System, Aviation Enterprise, Balanced Score Card
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