ANALYZING APPROACHES TO EVALUATING AIRLINES PERFORMANCE

The concepts of airline performance assessment were analyzed. The expediency of application of the process-oriented cost-benefit analysis to the performance assessment was justified. This technique was proved to be applicable to evaluation of both the effectiveness of individual investments or projects, and entire companies or commercial entities. Popularity of the process-oriented approach was recognized to be natural. High awareness of a manager is now considered to be a further competitive advantage. This technique was proved to allow managers to use both classical financial performance indicators and intangible assets: staff, business processes, customer relationships as a guide for the development of a company.