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 appropriates) in order to follow the business plan.
Objectifs pédagogiques The purpose of this case study is: – to apply the principles for building a performance management dashboard to a concrete situation, that of an airline – to understand the utility of these principles – to understand the limitations of performance management dashboards and to distinguish between different types of dashboard In the first part, participants will be asked to build a performance management dashboard, as defined in Fundamentals of Management Control, Pearson, 2011. To do this, they need first to identify the qualitative dimensions (objectives, critical performance variables) that must be translated into indicators, then choose indicators on the basis of this performance modelling. The perspective here company-wide; this case study does not deal with the deployment of these indicators a more local levels of responsibility. In the second part, participants are made aware of the limitations of the ‘performance management’ type of dashboard and the utility of indicators that allow managers to monitor a broader set of performance variables – which is the specific function of panoramic dashboards.
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