| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 92 === The annual traffic volume carried by domestic airlines was decreasing in these few years. The factors accounting for it may include: the domestic economic growth has slowed down, several road construction works were completed and available for use, and new land transport operators were allowed to enter into competition on national highways. Moreover, the domestic airlines will meet greater impact when the construction work of high- speed railroad is completed and inaugurated. This study is intended to encourage the domestic airlines to make use of the concept of “Balanced Scorecard” to strengthen the satisfactory level of the employees, review the operation procedures, upgrade the service quality and customers satisfaction so that they may survive in the future competitive environment.
This study was made through a questionnaire that was designed with reference to some literatures and opinions from experts. It covers the four domestic airlines: Far Eastern Air Transport, UNI Air, TransAsia Airlines and Mandarin Airlines. The employees of the four domestic airlines operating in Sung Shan Airport and the passengers answered the questionnaires.
The result of this study is shown below:
1.On the evaluation index of the “financial perspective”, the employees of the airlines placed great importance on “fixed asset turnover”, “return on assets” and “long-term debt ratio”. It was in compliance with the high-density capital characteristics of airline operation.
2.On the evaluation index of the “customer perspective”, the airlines employees as well as the passenger both thought highly of “provide delay information immediately” and “the clean cabin, spacious seats and comfortable decoration”. As for such items as “Company brand” and “No over-booking”, the answers differ a lot. The possible reasons were: the passengers had no brand loyalty, and the airlines were pursuing the maximum revenue and benefit, they did not want to see the aircraft taking off with empty seats, so they took the measures of “over-booking” and consequently adversely affected the passengers’ interests.
3.On the evaluation index of “internal business process perspective”, the top three items highly thought of by the passengers were: “exactly execute check lists of flight safety”, “take-off and landing on schedule” and “check-in baggage were handled efficiently and carefully”. However, these three items were ranked as the 5th , 6th and 8th in terms of the answers from the airline employees. It shows that the internal service procedures of the airlines were different from the passengers’ opinions.
4.On the evaluation index of “learning and growth perspective”, the items deemed important by the airline employees were: “salary will increase if revenue increase”, “promotion system is actually implemented” and “ extra special leaves will be allowed when service years reach a certain level”. It shows that the employees extremely valued personal welfare and the system of incentive and reward.
5.One the evaluation indexes of the “customer perspective” and “internal business process perspective”, the airline employees and the passengers have great difference on their recognitions. It shows that the airlines still need to improve their customer services quality and internal operation procedures. In addition, from the response of the questionnaire rendered by passengers, one item was suggested: “emergency facilities have to be described in details”. This suggestion is concrete and clear. All points mentioned above were intended to offer for the reference of airline operators for their management.
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