A Probe And Practice On The Perfection Of Airline's Interior Revenue Accounting Control System

Abstract:Revenue accounting plays an important role in airline's financing work. Its primary functions are listed as the following four fields: calculating traffic revenue accurately, reclaiming sales fund adequately and timely, providing overall revenue information and monitoring and modifying infringement during circulation of ticket. The working process of revenue accounting is designed mainly according to the circulation of traffic evidence (generally called"ticket") and has the characteristics of large amount, complicate fares and numerous conjunction. The man-made error or infringement during revenue accounting may have a substantial influence on the management of airlines. Therefore, establishing and perfecting interior revenue accounting control system is an important task for airline's financing management.First of all , this article introduces the working process of airline's revenue accounting and divides it into three parts: ticket management, sales accounting and traffic accounting. Then the article summarizes the basic requirement for interior control after introducing man-made errors and infringements which may exist in every taches of revenue accounting on the basis of the introduction of the primary functions and handling manner of each part. Afterwards the article shapes the basis idea for establishing interior revenue accounting control system, comprehensively considering the input, output and feasibility of each interior control measures which are concluded in the literature. Through searching and developing computerized management system for airline's revenue accounting, In the end the article makes an introduction on the probe,practice and the management effect which Xiamen Airlines is now making.