John Cullom, managing director of the OBC Group, explains how his firm's software tool Flight Profitability enables airlines, investment banks and analysts to monitor airline profitability down to the most appropriate level - by flight. This allows one to build up information which allows for "operations based costing". Airlines are able to track their performance against business plans and make changes as they are required to optimize resource allocation and overall business performance.

Their web site is http://www.theobcgroup.com