ISSN 2409-7616

Kugusheva M.Y., Zamiralova E.V.

AUDIT AND ECONOMIC ASSESSMENT OF THE RESOURCE PROCESS OF THE AIRLINE WITH THE PURPOSE OF INCREASING ITS COMPETITIVENESS

DOI: http://doi.org/10.15350/2409-7616.2021.1.14

UDC 338.242.2

Kugusheva M.Y.1 (Krasnoyarsk, Russian Federation) – E-mail: mashakug@mail.ru, Zamiralova E.V.1 (Krasnoyarsk, Russian Federation) – Е-mail: zamiralova@mail.ru

1Reshetnev Siberian State University of Science and Technology

Abstract. With the development of tourism in the country and the world, the demand for air travel is growing. Airlines need to maintain their business reputation and maintain their loyal customer. It is always important for the airline’s client to understand that the company ensures the safety of the flight, comfort on board the aircraft, the appropriate quality of the service provided and affordable prices. Fulfilling the requirements of passengers every year requires more and more financial costs from the airline. Therefore, conducting a continuous analysis of the activities of resource processes and the economic effect of corrective actions is a relevant and regular action to improve the quality management system and maintain the airline’s competitiveness in the market. The purpose of this study is to conduct an internal audit of the resource process “Providing an aircraft with onboard food and onboard equipment” and an economic assessment of actions to improve it. Research methodology: information on the resource processes of the air carrier’s activities was used as materials for the research. Main methodological directions: process approach; internal process audit; cost model of the process; risk cost assessment; calculated. Scope: Airline quality management system processes; can be extended to other airlines. The presented results are new for airlines due to the lack of sophistication in the application of the process approach when conducting internal audits and spreading the economy of quality. Main results: an audit of the second level process “Aircraft equipment” showed that there are violations that affect the assessment of the quality of services provided by the passenger; it is necessary to pay attention to the updating of internal regulations and the introduction of an additional control stage into the process. An assessment of the costs of measures to eliminate the inconsistencies in the process showed that the financial investment in preventing the occurrence of risk in the process is much less than the loss of loyal customers or the airline’s reputation.

Keywords: airline, quality management system, process approach, internal process audit, process “Providing aircraft with onboard food and onboard equipment”, process “Equipping the aircraft”, cost model of the process, process efficiency, risk.

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For citation:

Kugusheva M.Y., Zamiralova E.V. Audit and economic assessment of the resource process of the airline with the purpose of increasing its competitiveness. CITISE, 2021, no. 1, pp.151-162. DOI:http://doi.org/10.15350/2409-7616.2021.1.14