IATA offer the  following explanation as to what an aircraft Ground Handling company provide: 'Ground Handling covers the complex series of processes required to separate an aircraft from its load on arrival and combine it with its load prior to departure'. 

The IATA 2004 SGHA contract has 726 possible line items to cover this complex activity  

The profit margins generated in aircraft handling in most countries around the world are low, as a result of the very complex nature of the ground handling contract it is very easy to under recover revenue for certain services supplied either directly by the ground handler or by a sub contracted partner. 

Using my broad knowledge of the ground handling business from an operational, commercial and financial perspective I have the qualifications to perform detailed audits of reported revenue versus what is detailed in the SGHA.

My last audit derived an additional £1m of revenue for a 12 month period, which resulted in a significant one off and year on year profit improvement.

Depending on the size of the business being audited and the willingness of the management team to participate in the project will determine the length of time required to issue the status report and deliver the detail to allow for the invoicing of the missed revenue. Of course some ground handling companies have  very robust forecasting and accounting systems, what I can offer in this scenario is a report that verifies that every contracted element has been covered.

Recommendations of system or procedural changes that would benefit the individual businesses would also be made post audit.