Use airlines uses the following performance measures. Classify each of the performance measures below into the most likely balanced scorecard perspective it relates to. C (customer),
P (internal process),
I (innovation and growth), or
F (financial).
1. Cash flow from operations
2. Number of reports of mishandled or lost baggage
3. Percentage of on-time departures
4. On-time flight percentage
5. Percentage of ground crew trained
6. Return on investment
7. Market value
8. Accidents or safety incidents per mile flown
9. Customer complaints
10. Flight attendant training sessions attended
11. Time airplane is on ground between flights
12. Airplane miles per gallon of fuel
13. Revenue per seat
14. Cost of leasing airplanes

1. Cash flow from operations: F (financial).

2. Number of reports of mishandled or lost baggage: C (customer).

3. Percentage of on-time departures: C (customer).

4. On-time flight percentage: C (customer).

5. Percentage of ground crew trained: I (innovation and growth).

6. Return on investment: F (financial).

7. Market value: F (financial).

8. Accidents or safety incidents per mile flown: P (internal process).

9. Customer complaints: C (customer).

10. Flight attendant training sessions attended: I (innovation and growth).

11. Time airplane is on ground between flights: P (internal process).

12. Airplane miles per gallon of fuel: P (internal process).

13. Revenue per seat: F (financial).

14.Cost of leasing airplanes: F (financial).

Explanation:

The performance measures associated with an airline business are;

1. Customer (C): this is comprised of all the passengers or clients that did business with the airline company in the past or in the future. It gives a details into everything pertaining to these clients.

2. Financial (F): this is a measure of all the revenues and expenses associated with the successful running of the airline business.

3. Innovation and growth (I): this is a measure of the manpower or labor, equipments, welfare and training used to ensure the business continues to run smoothly, effectively and efficiently.

4. Internal process (P): it involves all of the strategic decisions, policies, rules and regulations formulated by the executive management in order to enhance the smooth operations of the airline business.

answer; post closing trial balance;