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Research On Balanced Scorecard Based Performance Assessment&Management System

Posted on:2013-04-03Degree:MasterType:Thesis
Country:ChinaCandidate:K MaFull Text:PDF
GTID:2249330377453012Subject:Accounting
Abstract/Summary:PDF Full Text Request
The airport is an important part of the civil aviation transportation market,it linksup the civil aviation transportation supply and the demand markets. According to theaviation organizational reform plan, local government has taken over the airportmanagement, which will realize airport resources sharing and the commercializedoperation and build up the management system that is beneficial to airport’sconstruction and development. For airport industry, this reform is a profoundhistorical transformation. Airport’s enterprise operation and localization is graduallybecoming a clear development aim in our country.Due to the special conditions, there are some problems in the performanceassessment of some airports. Such companies do not have a clear strategy,onperformance management, and lack of strategic directions;performance managementindicators is complex, ambiguous, immeasurable, and lacks of correlations betweenindicators;some airports’ Performance management is equivalent to the performanceassessment, and missed some key performance indicators that have important impacts.In this paper, based on the basic theory of the balanced scorecard and taking theairport as a operational enterprise, we want to investigate how to apply the newBalanced Scorecard performance management theory and tools in airports toeffectively link strategy for enterprise development, how the scientific and rationalevaluation of the results of operations make airport achieve their best overalleconomic benefits.This paper first reviews the relevant theoretic literature and documents on thedevelopment of China’s Aviation industry. Then Airport Q is taken as a studyexample,a new performance evaluation system, and the balanced scorecard supportsystem for this airport is designed base on the SWOT analysis result,. The objective ofthis paper is to provide some exploratory ideas on how to solve the problems existedduring the process of the airport localization and enterprise operation. This paper alsoprobed the possible ways on improvement of the airport management level and theenhancement of the airport integrated competitiveness.
Keywords/Search Tags:Balanced Score Card, Performance Measurement, Strategy Appraisal, Index System
PDF Full Text Request
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