Misure di performance innovative e modelli di business: il caso delle aziende aeroportuali italiane

Vincenzo Fasone and Mariano Puglisi

MANAGEMENT CONTROL, 2017, vol. 2017/2, issue 2, 71-87

Abstract: Business performance measurement literature stated that traditional metrics based strictly on economic and financial perspectives are not longer adequate for the purpose of monitoring and evaluating business performance. Nowadays innovative performance measurement systems are needed to better understand the evolution of businesses. Because of emerging business models a modification and a deep impact on the definition of companies? boundaries occurs. Accordingly, the main aim of this paper is to offer a theoretical contribution to the definition of new and innovative performance metrics in the context of a dynamic industry such as airports. In this work, through the case study method, an innovative system to performance measurement is provided and the so-called "business model value creation ratio" is proposed. This specific approach encompasses simultaneously both shareholder perspective (quantitative-financial measures) and customer perspective (qualitative and non-financial measures).

Date: 2017
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