Operational performance of airlines: An extension of traditional measurement paradigms
针对航空公司财务数据难以跨国比较的问题，利用非财务数据和数据包络分析法，基于15家航空公司数据评估运营绩效，并分析高盈利与高绩效的战略因素。
Abstract This study presents a new approach for measuring operational performance, an important facet of performance missing in the current literature concerned with international airline strategy. International performance assessments of airlines from published financial information are difficult, because (1) most airlines lease a substantial fraction of their aircraft, and (2) different accounting and taxation rules in various countries result in different impacts of leased assets on profit and balance‐sheet information. A possible solution are nonfinancial data. For example, the number of available ton kilometers may reflect aircraft capacity more accurately than flight equipment depreciation. However, different units of measurement introduce new difficulties. Drawing on data from 15 airlines, this study utilizes 'Data Envelopment Analysis' as a technique to analyze and compare operational performance of airlines. The study concludes with an analysis of strategic factors of high profitability and performance in the airline industry.