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?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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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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