Case Study On Internal Control Of Sales Business In A Airline

At present,the air transport industry is playing an increasingly important role in China's economic development,social progress and modernization.The severe economic situation at home and abroad or the industry characteristics of the aviation industry itself and the replacement role of high-speed rail have brought great challenges to the survival and development of China's airlines.In this context,in order to get a place in the fierce competition,China's airlines must strengthen internal control and improve the level of self-management,and operational efficiency.As the main business of Chinese airlines to achieve the goal of maximizing corporate profits is the sales business of airlines.Therefore,China's airlines must pay attention to the internal control of sales business.The continuous improvement and development of the internal control system of airline sales business is the inevitable requirement to improve the competitiveness of China's airlines.This paper advanced the theory of five elements of internal control to analyze A airlines sales business of the development of internal control,using literature analysis,case analysis,interview method and methods such as qualitative analysis.By combing working process of the airline on the business of selling,this paper located the key risk points and control program.This paper used the internal control effectiveness evaluation to identify and analyze A airlines sales effectiveness of internal control system on the design and execution,and found three problems.First,each department sales targets are not consistent.Second,A airlines is lack of perfect sales agent mechanism for fraud.Third,the flight oversold sales contract lacks the effective risk prompt.In view of the above problems,the author puts forward corresponding Suggestions to improve the internal control system of A airline's sales business.First,establish a performance evaluation group to coordinate sales control objectives and make it adopt different assessment indexes in different seasons and routes.Second,improve the sales agent control anti-fraud mechanism.Establish assessment teams,establish the level of risk importance,establish atwo-way accountability mechanism,strengthen the training of risk early warning ability,and maintain professional skepticism.Third,standardize the risk warning of oversold flight sales contract,carefully consider the oversold flight business,and improve the service quality.The innovation of this paper is to design an evaluation table of internal control effectiveness to analyze the effectiveness of internal control of sales business,and use qualitative analysis and extraction method to analyze the effectiveness of the design and implementation of internal control of sales business.Compared with the pure theoretical analysis paper,the case data quantization more vividly and concretely demonstrates the advantages and disadvantages of the design and implementation of internal control of civil aviation sales business,which greatly facilitates the learning and reflection of other airlines in China.Whether the problems and conclusions drawn from the case study in this paper are universal in the civil aviation industry remains to be verified.