Optimization of airline accounting procedures in the context of crisis management transformation

Purpose of the research: to consider the characteristic features of crisis management and the directions for improving the management accounting of Emirates Airline.

Methodology: in the course of the study, methods of statistical assessment, the method of expert assessments, as well as the method of comparison, analytical, tabular, graphical were used.

Originality / value of the study: the study expands the limited theoretical knowledge about crisis management in modern airlines, studying the features of crisis management on the example of Emirates Airline, and offers practical recommendations for improving management accounting.

Findings are concluded in the development of recommendations for improving the anti-crisis management and management accounting of Emirates Airline. These recommendations can also be partially applied to improve the activities of other airlines.

As a result of writing the article, the main concept was that the optimal operation of airlines depends on the effectiveness of crisis management. The article substantiates the expanded content of the concept of Emirates anti-crisis management, which allows the use of its tools not only at the crisis stage, but also at the pre-crisis stage, that is, at the first manifestations of factors leading to a radical disruption of the normal functioning and development of the organization

The article concludes that a characteristic feature of the current stage of market transformations in airlines is that organizations operate in an unfavorable external environment and are in a state of crisis. The main success factor in the process of an organization's recovery from crisis is the development and implementation of an anti-crisis management strategy for the organization.

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