Perspective 1. Financial 2. Customer 3. Learning and growth 4. Internal business processes Performance Measure Profit Gate agent assessments Load factor Pilot simulation hours On-time arrivals Cancellation rate Customer complaints Revenue per seat-mile Lost luggage rate Linked to Perspective Number?
Perspective 1. Financial 2. Customer 3. Learning and growth 4. Internal business processes Performance Measure Profit Gate agent assessments Load factor Pilot simulation hours On-time arrivals Cancellation rate Customer complaints Revenue per seat-mile Lost luggage rate Linked to Perspective Number?
Chapter9: Responsibility Accounting And Decentralization
Section: Chapter Questions
Problem 4Q: Identity a company where you recently shopped. Assume the company operates with a decentralized...
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Question
100%
A regional airline discloses that it uses a balanced scorecard with the following performance measures:
-Profit
-Gate agent assessments
-Load factor (percentage of seats filled)
-Pilot simulation training hours
-On-time arrivals
-Cancellation rate
-Customer complaints
-Revenue per seat-mile
-Lost luggage rate
Required
a. Link the measures to the perspectives of the balanced scorecard by filling in the following table:
b. Present a business model as in Exhibit 18.1 that would lead the company to choose this set of measures.
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