Introduction After years of constant government bailouts, Air India still finds itself struggling with the predicament of financial strife. Saddled with an outstanding debt of $7.69 billion (550 billion rupees), the national carrier has been maneuvered by private aviation companies in India’s highly competitive aviation industry (Karnik, 2017). This paper intends to prepare an official report detailing Air India’s economic position within the global aviation market. The report will start by discussing the organization’s balanced scorecard to pinpoint the performance objective. Then, the paper will isolate and discuss three critical points suggested by the comptroller and auditor general in Air India’s financial statement for the year 2018. The next section of the report will discuss how regular capital infusion by the government of India affects the performance of private players in the domestic aviation sector. The ensuing section discusses the Open Skies dispute between American and Gulf Airline companies. To sum up, the last segment discusses how Air India can improve its performance management structure. Air India Balanced Scorecard The balanced scorecard represents a combination of performance objectives and results pertaining to four measures of performance, including; financial, internal processes, innovation, and customer (Massingam 2019, p. 70). The scorecard simply recognizes that companies have a responsibility to live up to their expectations to stakeholders such as customers, suppliers, shareholders, and employees. Based on a 2017-2018 performance review by the government of India, Air India employed a strategic plan that focused on enhancing financial support and increasing operational efficiency (Sinha 2018). The use of these approaches is evident in the management report. First, Air India received an additional equity capital totaling Rs.18000 million in 2017-2018 (The Economic Times 2018). The company has continuously received support from the government after a failed divestment attempt in 2017. Air India has been struggling with a financial debt of more than Rs 50000 million (The Economic Times, 2018). Thus, the company primarily survives on government bailout packages. Also, the analysis report reveals that the company has managed to stay afloat by selling and leasing some of its national carriers. Secondly, Air India focuses on improving its operational efficiency through two approaches which include improving employee performance and enhancing the functioning of internal processes. The company undertakes annual employee appraisals and pays out performance-linked bonuses to its most productive workers, and further pays out commissions to its Agents within India. The company also awards long-serving employees with a memento, and during the year 2017-2018, 1301 employees out of a total staff of 10887 received the accolade (Management Discussion and Analysis Report 2018, p. 29). The company further enhances its operational efficiency through the automation of internal processes. Implementation of a Fuel Uplift Application (FUA) in 2017 and Passengers, Aircraft and Crew Connection (PACCA) in 2018 ascertains transparency and accountability of information to all stakeholders (Management Discussion and Anal