新分销能力（NDC）收入核算指南（英文版）.pdf

New Distribution Capability (NDC) Revenue Accounting Guide September 2016 1 International Air Transport Association. All Rights Reserved. New Distribution Capability (NDC) Together Lets Build Air Retailing Revenue Accounting Guide 1.1 September 2016 New Distribution Capability (NDC) Revenue Accounting Guide September 2016 2 International Air Transport Association. All Rights Reserved. Contents Background . 3 Stages in NDC Offer and Order Management . 4 1. Online itineraries . 4 1.1 NDC airline publishes its Airline Profile . 6 1.2 Agent accreditation and security for cash settlement when an agent confirms payment . 6 1.3 Agent initiates Shopping Request and receives Offer(s) in response from Offer Responsible Airlines (ORAs) . 6 1.4 Agent places an Order and receives confirmation of Order and Reservation 8 1.5 Agent provides proposed form of payment, ORA issues accountable documents and returns itinerary receipt . 9 1.6 ORA feeds sales data from their Ticketing and Order Management System (OMS) into their Revenue Accounting Systems (RAS) . 11 1.7 Validating Carrier chooses to report sale to BSP, triggering agent billing and HOT file production . 11 1.8 BSP conducts remittance from agent and settles with ORA . 12 1.9 Operating Carriers - DCS and airport coupon control processes . 12 1.10 Ticketing Servers report final status coupons to RA Systems . 12 1.11 Revenue Accouting Systems conduct accounting, prepare reports . 13 2. Use of NDC for managing Interline itineraries . 13 2.1 Agent initiates Shopping Request with an Offer Responsible Airlines (ORA). ORA needs to acquire content from partner airlines to satisfy the request. . 15 2.2 Agent request Order creation and receives confirmation. ORA will advise any POA of the acceptance of their interline Offers. . 17 2.3 Agent provides proposed form of payment, ORA issues documents, and advises any interline partners . 17 2.4 All airlines feed sales data into their Revenue Accounting systems from their Ticketing and OMSs . 19 2.5 Revenue Accounting Systems conduct accounting, prepare reports and manage interline billing through SIS . 19 3. Use of NDC for managing Interline itineraries with codeshare . 20 New Distribution Capability (NDC) Revenue Accounting Guide September 2016 3 International Air Transport Association. All Rights Reserved. Background This guide was constructed from conversations that occurred between airlines and Revenue Accounting System Providers during a dedicated forum that was convened by the IATA Financial Services Development Group (FINDEV) and the IATA Interline Billing and Settlement Operations Working Group (IBSOPS WG). The guide is intended to present airlines looking to implement NDC Offer and Order Management with ways in which Revenue Accounting processes may change to support the opportunities presented by NDC. This guide will refer to specific NDC messages and the content of these messages and identify this by showing them in italics. As NDC adoption continues, the NDC schemas (and other industry standards that will change to support NDC processes) will continue to evolve. Some discussions on this evolution have also been captured in this guide, and IATA member airlines are encouraged to become fully involved in these development activities. It has been assumed that the reader has high level knowledge of the basic end to end NDC workflows as documented in the IATA NDC Implementation Guide. It is recommended that the reader is somewhat familiar with section 1 and 2 of the guide. The guide is available to download for free at iata/ndc This guide assumes that the Offer Responsible Airline (ORA) will also be the validating carrier. However, when processes are described specific to Order management, the term ORA is used; and where processes are described specific to ticketing, settlement and billing, the term validating carrier is used. New Distribution Capability (NDC) Revenue Accounting Guide September 2016 4 International Air Transport Association. All Rights Reserved. Stages in NDC Offer and Order Management From an airline perspective, 11 distinct stages in implementing and using NDC Offer and Order Management have been identified as having an impact on Revenue Accounts. These involve a setup phase, followed by the day to day transactions including shopping, order creation/servicing, managing payments, service delivery, settlement and accounting. The same stages from an NDC perspective apply to both simple online itineraries as well as complex interline or codeshare itineraries although the Revenue Accounting processes to support them may differ. Revenue Accountants and their system providers, need to understand at a high level how each of the stages are conducted to appreciate the nature of the data they will consume in sales and uplift data transmissions. This guide is based upon best practice use of NDC end to end shopping and order management, as explained in the IATA NDC Implementation Guide. These best practices are non-binding (the NDC Standard defines the messages and their data elements, but any suggested workflows are not mandatory. This guide first discusses online itineraries, then interline, followed by further discussion on codeshare. A final section describes the impact of the emerging ONE Order standard (in which it is assumed that the ET/EMD is replaced by including financial and status control elements to the Order record). 1. Online itineraries Figure 1 shows the process map outlining the 11 stages of end-to-end NDC Offer and Order Management. 1) Airline setup - NDC airline may choose to publish its Airline Profile. 2) Agent setup - agent accreditation (with possible use of the optional Secure Token process) to confirm identity of IATA accredited agents and their status in the BSP. 3) Shopping - agent initiates Shopping Request and receives Offer(s) in response from Offer Responsible Airlines (ORA). 4) Order creation - agent places an Order and receives confirmation. 5) Payment - agent provides details of proposed form of payment, ORA issues the accountable documents and returns the itinerary receipt. 6) Sales reporting - ORA feeds sales data from its Ticketing and Order Management System (OMS) into its Revenue Accounting Systems (RAS) New Distribution Capability (NDC) Revenue Accounting Guide September 2016 5 International Air Transport Association. All Rights Reserved. 7) BSP reporting - If the ORA chooses to report a sale to the BSP, it will produce its own input file to initiate settlement through the BSP. 8) BSP remittance and settlement The BSP conducts remittance from agent and settles with validating carrier/ORA 9) Delivery - Follows existing DCS and airport coupon control processes. 10) Uplift reporting - Ticketing Systems report final status coupons to RAS 11) Finalization - RAS conducts accounting driven by document and coupon based events, prepares reports (including tax, fees and charges) and supports business intelligence. Figure 1 Following the analysis of the NDC for Revenue Accounting Task Force, the key findings about the impacts of each stage on Revenue Accounting are described below. New Distribution Capability (NDC) Revenue Accounting Guide September 2016 6 International Air Transport Association. All Rights Reserved. 1.1 NDC airline publishes its Airline Profile The Airline Profile is a data source for the markets an airline wishes to receive NDC Shopping requests. It may be based on routes on which an airline operates, regions they operate to, or sales markets they are willing to receive requests from (this list is not exhaustive). The Profile is intended to allow airlines to reduce the volume of shopping requests they receive which are of no interest to them. The use of the profile is voluntary, and there is no impact on revenue accounting. 1.2 Agent accreditation and security for cash settlement when an agent confirms payment Under NDC and ONE Order IATA will continue to accredit travel agents. Processes under other industry settlement schemes (such as ARC and TCH) will vary. IATA is currently issuing NDC airlines with a ticketing authority file on a regular basis each day to show the accreditation status of each agency by its IATA number. Under NDC, the ORA needs to be confident that an NDC sale, particularly where BSP credit will be used, originates from the agency with whom settlement will occur. As one solution to this, IATAs BSP is proposing the provision of a “Secure Token” service. This aims to issue accredited agents with secure tokens that can be attached to NDC Order Management messages to verify the identity of agent along with their status in the BSP. These tokens may also be used to verify the credit-worthiness of an agent when IATA moves to a credit limit approach to agent management. If the ORA chooses to subscribe to this service, the token verification would take place prior to its acceptance of a BSP cash settlement proposal. 1.3 Agent initiates Shopping Request and receives Offer(s) in response from Offer Responsible Airlines (ORAs) The process under which an ORA determines which products and at what price to offer a customer is subject to internal airline processes and the independent commercial decision of each ORA. In practice ORAs can either internally apply a construction of filed fares or use any other method of calculating a price (subject to local laws), which may be described as dynamic pricing. A combination of the two approaches may also be used. The distinction between these two methods is important in terms of the options available for ticketing and subsequent revenue accounting (see stage 5). In addition, the ORA is responsible under consumer legislation in many jurisdictions to include all taxes as well as any imposed fees and charges (TFCs) in its NDC Offer. New Distribution Capability (NDC) Revenue Accounting Guide September 2016 7 International Air Transport Association. All Rights Reserved. Airlines may make several offers in response to an AirShoppingRequest with different combinations of products. The various offers will be separated into different OfferItems that will show a distinct price and which in some circumstances may be ordered independently of other Offeritems, depending on how the Offer is constructed. With this in mind, each Offer may have a total price (a sum of the prices of each OfferItem), or each OfferItem may have a distinct price with the total Offer price only determined when the Customer has made their selection. An OfferItem will contain one or more Services that cannot be selected individually an OfferItem is a distinct priced unit (an exception to this may occur where a priced OfferItem allows the passenger to “choose 3 of 5” Services as part of a bundle). Services may be individual flight segments, or they may be ancillary items such as baggage entitlements or lounge access. An agent may refine their shopping request to obtain more specific ancillary products based on a Customers specific requests. An Offeritem would not show to an agent any other values (such as an internal value per Service) other than its total price (plus TFCs), but airlines Offer Management Systems should also store service level internal values to support management reporting. For example, a round trip may be presented as a single OfferItem with a single price in an Offer to an agent, but for internal management reporting and to support Revenue Accounting, an internal value would be required for each of the two flights (these flights being represented as two separate Services within on OfferItem, as part of the Offer). This is an improvement on the current practice of conducting an internal proration after sale for the purpose of establishing coupon values. Offers may be requested and returned in any currency, although settlement through the BSP would require use of the BSP currency (and a similar principle may apply to other settlement plans e.g. ARC/TCH). When an ORA is constructing an Offer using a dynamic price (internally determined by the ORA and proposed directly to the agent), or using filed content for its own services, there is no longer any need to apply industry currency conversion standards (for example to use IROE for fare construction in NUCs, or BSR for equivalent fares). This is because ORAs and not intermediaries are constructing the NDC Offers in their own environment. All currency conversions are internal to the ORA and they will apply any conversion rate they wish. Offers may have various time limits applied such as the duration of validity of the Offer and the time by which an Order will require payment (similar to todays ticketing time limit). Offers can also specify acceptable forms of payment and if applicable should describe how surcharges might be applied to different forms of payment. New Distribution Capability (NDC) Revenue Accounting Guide September 2016 8 International Air Transport Association. All Rights Reserved. Offers can also contain information about any commission which might be offered to the agent for accepting the offer, establishing clarity on this prior to booking (of course this will remain as information for the agent only, this is not information the agent would disclose to the customer. Every Offer will be referenced with a unique OfferID, serving as a reference to allow the ORA to create an Order based on the Offer(s) selected by the Customer. If when requesting Order creation the agent only references the OfferID to the airline, then it is a prerequisite that the airlines Offer Management System will have had to store these Offers (the contents of the Offers, referenced by their OfferIDs) at least until the expiry of the Offer Time Limit. 1.4 Agent places an Order a