Mastering Financial Leadership: The Strategic Role of KPIs inElevating CFO Functions within the Airline Industry

This study investigates the transformative role of Key Performance Indicators (KPIs) inredefining the functions of Chief Financial Officers (CFOs) within the airline industry,highlighting the evolution from traditional financial oversight to strategic decision-making andleadership. Through a mixed-methods approach, combining quantitative data analysis withqualitative interviews and case studies, the research unveils the significant impact of KPIs onfinancial performance, operational efficiency, and strategic planning. The findings reveal astrong correlation between the strategic use of KPIs and improved organizational outcomes,underscoring the necessity for CFOs to integrate KPIs into their strategic frameworks actively.Challenges in KPI implementation, including data management and the selection of relevantmetrics, are identified, alongside strategies to overcome these obstacles, such as investing intechnology and fostering a data-driven culture. The study also proposes future researchdirections, emphasizing the need for a comparative analysis across industries, the explorationof emerging technologies, and the impact of global economic trends on KPI utilization. Byproviding actionable insights and recommendations for CFOs, this research contributes to theunderstanding of the strategic importance of KPIs in enhancing financial leadership within theairline industry.

کلیدواژه ها:

CFO ، KPIs ، Airline Industry ، Financial Leadership ، Strategic Decision Making.