Optimizing Airline Performance through Managerial Accounting:A KPI-Centric Approach

This study examines the pivotal role of Key Performance Indicators (KPIs) in managerialaccounting within the airline industry, focusing on their impact on financial performance,operational efficiency, and strategic decision-making. Through an extensive literature review,case study analysis of leading airlines, and a structured analytical framework, the researchhighlights how effective implementation and management of KPIs can significantly enhanceairline competitiveness and sustainability. The findings reveal a clear correlation betweenstrategic KPI application and improved financial health and operational efficiency. Challengessuch as data integration, organizational resistance, and the need for continuous KPI adaptationare identified, alongside success factors including leadership support, advanced analytics, and aculture of continuous improvement. The study underscores the importance of KPIs in navigatingthe complexities of the global airline market, offering insights into best practices for theirstrategic utilization. The results advocate for a holistic approach to KPI management,emphasizing the integration of data-driven strategies in airline operational and financialplanning.

کلیدواژه ها:

Airline Industry ، KPIs ، Managerial Accounting ، Operational Efficiency ، Strategic Decision-Making