In this case we will first find out the radical reason of bb airline " s losing money through a cost structure compare report of the overseas and domestic airline ; and at the same time we will give out a brief introduction of bb company " s present cost management situation by the way of discussion . after that we will fully quote a work report of a profit managing employee . this report covered from charter flight accounting to charter flight managing ; from insensible management to active co - operation . it is also a summary of fault and progress they have made in the past profit management 本案例首先通过一份中外航空成本结构对比报表找出bb航空公司亏损的根源所在；同时，本文由与会代表的各抒己见引出bb航空公司成本管理存在的问题。其次，本文又引述了来自收益管理第一线的工作人员的工作汇报。他对自身的工作经验的总结由核算包机到管理包机，由无意识管理到主动配合也是对公司过去收益管理中失误与进步的总结，并进而揭示了加强收益管理症结所在，明确了职责明确、信息完全对收益管理的重要性。
