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PM – Nov 2020 – L2 – Q5 – Balanced Scorecard

Analyze the performance of DAT Air using the Balanced Scorecard approach and propose relevant goals and performance measures for each of the perspectives.

QUESTION 5
Dat Air was founded in January 2010 by Dr. Daniel Taiwo and the airline has been
branded as a low-cost airline in Nigeria. Dat Air‟s strategy is to operate as a low-cost and highly efficient airline, and it does this by:
(i) Operating mostly in cities where other airlines do not fly to reduce landing
cost;
(ii) Using only one aircraft model in order to reduce maintenance and operational
costs. These planes are leased rather than bought outright;
(iii) Having only one category of seat class; there is no pre-allocated seats or in-
flight entertainment; and to
(iv) Focus on e-commerce with customers both booking tickets and checking in
for flights online. Customers who booked well in advance before the flight
date enjoy substantial discount.
The airline was given an „on time arrival‟ ranking of second best by the
Nigerian aviation authority, who rank all 20 airlines operating locally in the
country based on the number of flights which arrive on time at their
destinations. 48 Dat Air flights were cancelled in 2018 compared to 35 in
2017. This increase was due to an increase in the staff absentee rate at Dat
Air from 5 days per staff member per year to 7 days.
The average „ground turnaround time‟ for airlines in Nigeria is 2 hours,
meaning that, on average, planes are on the ground for cleaning, refuelling,
etc for 2 hours before departing again. Customer satisfaction surveys have
shown that 90% of customers are happy with the standard of cleanliness on
Dat Air‟s planes.
The number of passengers carried by the airline has grown from 200,000
passengers on a total of 2,107 flights in 2010 to 650,000 passengers on
5,320 flights in 2018. The overall growth of the airline has been helped by
the limited route licensing policy of the Nigerian government, which has
given DAT Air almost monopoly status on some of its routes. However, the
government is now set to change this policy with almost immediate effect,
and it has become more important than ever to monitor performance
effectively.
This has necessitated the management of Dat Air to examine the airline‟s
performance using the balanced scorecard model. This will enable the
management to discover areas where improvement is needed in its
operations.
Required:
a. Describe each of the FOUR perspectives of the balanced scorecard.
(6 Marks)
b. For each perspective of the balanced scorecard, identify ONE goal
together with a corresponding performance measure which could be
used by DAT Air to measure the company‟s performance. The goals
and performance measures should be specifically relevant to Dat Air.
For each pair of goals and performance measures, explain why you
have chosen them. (9 Marks)
c. Appraise the usefulness of the balanced scorecard as a performance
evaluation technique. (5 Marks)
(Total 20 Marks)

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AAA – May 2018 – L3 – Q5a – The audit approach, Planning

Identifying and managing business risks facing Citilink Airlines, including leasing, service suspension, and onboard services.

Citilink Airlines was given an exclusive right by the Ministry of Aviation (MOA) to provide twice weekly direct flights between Accra and Johannesburg. The introduction of this service has been well advertised as ‘efficient and timely’ in national newspapers. The journey time between Accra and Johannesburg is expected to be significantly reduced, so as to encourage tourism and business development opportunities in Johannesburg. Citilink Airlines operates a refurbished 35-year-old aircraft which is leased from an international airline and registered with the MOA. The MOA requires that engines be overhauled every two years. Engine overhauls are expected to put the aircraft out of commission for several weeks. The aircraft is configured to carry 15 First Class, 50 Business Class, and 76 Economy Class passengers. The aircraft has a package to reserve holding capacity for Johannesburg’s numerous horticultural growers (e.g., cocoa, cashew, and fruits) and general cargo.

The six-hour journey offers an in-flight movie, a meal, hot and cold drinks, and tax-free shopping. All meals are prepared in Accra under a contract with an airport catering company. Passengers are invited to complete a ‘satisfaction’ questionnaire which is included with the in-flight entertainment and shopping guide. Responses received show that passengers are generally least satisfied with the quality of the food – especially on the Johannesburg to Accra flight. Citilink Airlines employs ten full-time cabin crew attendants who are trained in air-stewardship including passenger safety in the event of an accident and illness. Flight personnel (the captain and co-pilots) are provided under a contract with the international airline from which the aircraft is leased. At the end of each flight, the captain completes a timesheet detailing the crew and actual flight time. Citilink Airlines was incorporated in South Africa, whose capital town is Johannesburg on March 1, 2017, and now operates in Ghana whose capital town is Accra. Ticket sales are made by Citilink Airlines and travel agents in South Africa and Ghana. On a number of occasions, Economy seating has been over-booked. Customers who have been affected by this have been accommodated in Business Class as there is much less demand for this, and even less for First Class. Ticket prices for each class depend on many factors, for example, whether the tickets are refundable/non-refundable, exchangeable/non-exchangeable, single or return, mid-week or weekend, and the time of booking. Citilink’s insurance cover includes passenger liability, freight/baggage, and compensation insurance. Premiums for passenger liability insurance are determined on the basis of passenger miles flown.

Required:
i) Identify and explain FIVE business risks facing Citilink Airlines. (5 marks)
ii) Describe how the risks identified in (a) could be managed and maintained at an acceptable level by Citilink Airlines. (5 marks)

(Note. Assume it is 31 December 2017)

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PM – Nov 2020 – L2 – Q5 – Balanced Scorecard

Analyze the performance of DAT Air using the Balanced Scorecard approach and propose relevant goals and performance measures for each of the perspectives.

QUESTION 5
Dat Air was founded in January 2010 by Dr. Daniel Taiwo and the airline has been
branded as a low-cost airline in Nigeria. Dat Air‟s strategy is to operate as a low-cost and highly efficient airline, and it does this by:
(i) Operating mostly in cities where other airlines do not fly to reduce landing
cost;
(ii) Using only one aircraft model in order to reduce maintenance and operational
costs. These planes are leased rather than bought outright;
(iii) Having only one category of seat class; there is no pre-allocated seats or in-
flight entertainment; and to
(iv) Focus on e-commerce with customers both booking tickets and checking in
for flights online. Customers who booked well in advance before the flight
date enjoy substantial discount.
The airline was given an „on time arrival‟ ranking of second best by the
Nigerian aviation authority, who rank all 20 airlines operating locally in the
country based on the number of flights which arrive on time at their
destinations. 48 Dat Air flights were cancelled in 2018 compared to 35 in
2017. This increase was due to an increase in the staff absentee rate at Dat
Air from 5 days per staff member per year to 7 days.
The average „ground turnaround time‟ for airlines in Nigeria is 2 hours,
meaning that, on average, planes are on the ground for cleaning, refuelling,
etc for 2 hours before departing again. Customer satisfaction surveys have
shown that 90% of customers are happy with the standard of cleanliness on
Dat Air‟s planes.
The number of passengers carried by the airline has grown from 200,000
passengers on a total of 2,107 flights in 2010 to 650,000 passengers on
5,320 flights in 2018. The overall growth of the airline has been helped by
the limited route licensing policy of the Nigerian government, which has
given DAT Air almost monopoly status on some of its routes. However, the
government is now set to change this policy with almost immediate effect,
and it has become more important than ever to monitor performance
effectively.
This has necessitated the management of Dat Air to examine the airline‟s
performance using the balanced scorecard model. This will enable the
management to discover areas where improvement is needed in its
operations.
Required:
a. Describe each of the FOUR perspectives of the balanced scorecard.
(6 Marks)
b. For each perspective of the balanced scorecard, identify ONE goal
together with a corresponding performance measure which could be
used by DAT Air to measure the company‟s performance. The goals
and performance measures should be specifically relevant to Dat Air.
For each pair of goals and performance measures, explain why you
have chosen them. (9 Marks)
c. Appraise the usefulness of the balanced scorecard as a performance
evaluation technique. (5 Marks)
(Total 20 Marks)

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AAA – May 2018 – L3 – Q5a – The audit approach, Planning

Identifying and managing business risks facing Citilink Airlines, including leasing, service suspension, and onboard services.

Citilink Airlines was given an exclusive right by the Ministry of Aviation (MOA) to provide twice weekly direct flights between Accra and Johannesburg. The introduction of this service has been well advertised as ‘efficient and timely’ in national newspapers. The journey time between Accra and Johannesburg is expected to be significantly reduced, so as to encourage tourism and business development opportunities in Johannesburg. Citilink Airlines operates a refurbished 35-year-old aircraft which is leased from an international airline and registered with the MOA. The MOA requires that engines be overhauled every two years. Engine overhauls are expected to put the aircraft out of commission for several weeks. The aircraft is configured to carry 15 First Class, 50 Business Class, and 76 Economy Class passengers. The aircraft has a package to reserve holding capacity for Johannesburg’s numerous horticultural growers (e.g., cocoa, cashew, and fruits) and general cargo.

The six-hour journey offers an in-flight movie, a meal, hot and cold drinks, and tax-free shopping. All meals are prepared in Accra under a contract with an airport catering company. Passengers are invited to complete a ‘satisfaction’ questionnaire which is included with the in-flight entertainment and shopping guide. Responses received show that passengers are generally least satisfied with the quality of the food – especially on the Johannesburg to Accra flight. Citilink Airlines employs ten full-time cabin crew attendants who are trained in air-stewardship including passenger safety in the event of an accident and illness. Flight personnel (the captain and co-pilots) are provided under a contract with the international airline from which the aircraft is leased. At the end of each flight, the captain completes a timesheet detailing the crew and actual flight time. Citilink Airlines was incorporated in South Africa, whose capital town is Johannesburg on March 1, 2017, and now operates in Ghana whose capital town is Accra. Ticket sales are made by Citilink Airlines and travel agents in South Africa and Ghana. On a number of occasions, Economy seating has been over-booked. Customers who have been affected by this have been accommodated in Business Class as there is much less demand for this, and even less for First Class. Ticket prices for each class depend on many factors, for example, whether the tickets are refundable/non-refundable, exchangeable/non-exchangeable, single or return, mid-week or weekend, and the time of booking. Citilink’s insurance cover includes passenger liability, freight/baggage, and compensation insurance. Premiums for passenger liability insurance are determined on the basis of passenger miles flown.

Required:
i) Identify and explain FIVE business risks facing Citilink Airlines. (5 marks)
ii) Describe how the risks identified in (a) could be managed and maintained at an acceptable level by Citilink Airlines. (5 marks)

(Note. Assume it is 31 December 2017)

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