Assessing how a flight department contributes to its company's bottom line can be a tough, often intangible concept for some managers . . . especially if they lack some of the skills necessary to understand the myriad issues involved in developing a comprehensive evaluation. At best, some managers may feel confused. At worst, measuring a department's value may engender feelings of apprehension or fear. Evaluating a department may even require a mindset change in the pilot/manager ...

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