Management accounting structure of airlines in the conditions of crisis management

Abstract

The modern aviation market, being one of the key sectors of the global economy, faces many challenges. From technological innovations and striving for sustainability of environmental practices to economic and political crises, these factors have an impact on the operational activities of airlines. Given the complexity and dynamism of the industry, effective management of airline resources becomes a priority, and in this context, management accounting plays a crucial role. The relevance of the research topic is determined by several key points. First of all, the unstable economic situation caused by global crises, as well as the consequences of the COVID-19 pandemic, have imposed new requirements on anti-crisis management mechanisms in aviation. Management accounting provides airline managers with the necessary information to make informed decisions in a crisis. The structure of management accounting has specific features. Such a study will help identify weak links, identify potential risks and develop recommendations for improving the management accounting system in airlines to increase their competitiveness and resistance to external shocks. The purpose of the study is to study the structure of airline management accounting in the context of crisis management in order to offer recommendations for optimizing accounting procedures. The practical significance of the study lies in the fact that this study can give an idea of practices and methodologies that could be adapted or applied in Kazakh airlines. Research methods are analysis, analysis of financial statements, comparative analysis, literature research.