identify the qualitative dimensions (objectives, critical performance variables) that must be translated into indicators, then choose indicators on the basis of this performance modelling.

Résumé Air Utopia

Résumé Air Utopia is the national airline of the Principality of Wonderland, in the heart of Europe. As part of a change in strategic direction, its new president, Mr. Moullart, asked his financial controller to help develop a dashboard steering (no more than twenty indicators; otherwise, it is not appropriate) in order to follow the business plan.

Goals for education .This case study aims to: apply the performance management dashboard building principles to a real-world setting, an airline; comprehend the usefulness of these principles; recognize the limitations of performance management dashboards and the distinctions between different types of dashboards. Building a performance management dashboard in accordance with the guidelines in Fundamentals of Management Control, published by Pearson in 2011, will be the first task for participants. To accomplish this, they must first determine the qualitative dimensions (objectives, essential performance factors) that must be translated into indicators, after which they must select indicators based on this performance modeling. In this case study, the deployment of these indicators at more local levels of responsibility is not covered because the perspective is corporate-wide. Participants learn about the shortcomings of the “performance management” type of dashboard in the second section, as well as the value of indicators that enable managers to keep an eye on a wider range of performance metrics, which is the unique purpose of panoramic dashboards.

Costs, performance, market share, and the Balanced Scorecard are the subjects.

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