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?

Principles of Accounting Volume 2
19th Edition
ISBN:9781947172609
Author:OpenStax
Publisher:OpenStax
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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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.

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?
Transcribed Image Text: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?
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