The Study Of Airline Customer Incentive Plan Accounting

In recent years,because of the rapid growth of China's E-commerce,increasing enterprises launch their membership system which including Flyer Award for sales expansion,market occupation,and customer loyalty cultivation.In spite of the relevant given provisions in International Accounting Standards and Chinese Accounting Standards,certain accounting problems come into the specific application in enterprises' complicated business(like the airlines the author researched in this thesis).This thesis,firstly,reviews the provision of relevant problems in domestic and foreign accounting standards,and research on that in academic circle,and then studies disputes on relevant problems between academic circle and accounting circle.Meanwhile,this thesis takes China Southern Airlines(referred to CZ)as an example and makes comparison among Delta Air Lines and other domestic major airlines to study their accounting treatment,accounting estimate,presentation and disclosure and other items for ultimate recommendations in relevant policy making and airline management.In this thesis,the author,primarily,studies and recommends relevant items in CZ's accounting recognition,and thinks the accounting recognition should be made according to comprehensive consideration to flyers' miles.Then,the author gives CZ recommendations on accounting measurement for Flyer Award,which the reasonable models should be applied and appropriate input values and impairments should be considered.At last,the author gives recommendations on presentation and disclosure and relevant internal controls.Because of the increasingly important role of Flyer Award in Chinese airlines,implementation effects should be disclosed from the aspect of finance to provide customers with membership certain information.In terms of internal control,particularly accounting estimate involving subjective judgment from airlines' management,which has enormous risks and according internal controls should be established and promoted.