| Summary: | 碩士 === 東吳大學 === 會計學系 === 97 === The recession of the global economy has impacted to the worldwide industries,included the airline industry. To the recession and industry competition, the first task to all enterprises is to adjust the corporation management strategies. Many enterprises have been forced to face internal resources usage and cost issue. In order to reduce the cost and to keep the competitive advantage in the airline industry,Airlines have turned to seek the outsourcing for the front-line service. The outsourcingfor the front-line service may downsize the company to reduce the labor operating cost. The agent issue will be occurred in between Airlines (principal) and outsourcing vendors (agent), so Airlines have to make an optimal auditing policy to resolve the issue of information asymmetry.
The main purpose of this study is to make an optimal auditing policy of serving quality to passengers through analyzing the cost of Airlines and outsourcing vendors.
Refer to the principal-agent framework and to fix all other variables, the analysis results of this study are:
1.Airlines will refer to the status of auditing cost and the loss of customer run-away to evaluate whether or not to audit the outsourcing vendors.
2.When the auditing cost is extremely high,the outsourcing vendors will anticipate that Airlines will not do the audit. Thus, the outsourcing vendors may serve as lower quality.
3.Airlines can change several variables in our model to influence the outsourcing vendors to decide the level of service quality for serving.
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