TSA comprised three main areas of business activity - airports, airline and air navigation service. An important part of the work undertaken was to clearly identify costs and revenues for each business unit, a critical task for both the strengthening the accounts (and introducing IAS) and for stage-by-stage restructuring of the company. The consortium's specialists also made recommendations regarding the general management of the company, for example with regard to improvements in the sales and distribution system and resource management.

The consortium's specialists gained a detailed understanding of accounting problems within the airports, airline and navigation system before beginning the reform process. They also gained a thorough understanding of the tariff policies and rationale. The consortium's specialists suggested that the Tajik airport tariff structure for aviation services (landing, security, parking, terminal navigation etc.) could be improved and that new sources of non-aviation commercial revenue should be developed (office rentals, shop and other concessions, advertising in the terminal etc). In addition, recommendations for out-sourcing were also made.

As part of the project, executives from within the airline, airports and navigation service attended seminars designed to cover issues including management methodologies, use of systems, budgeting and the importance of management accounts. Key elements within the overall project included:

• Strengthening of accounts and introduction of IAS;
• Restructuring into viable business units within one entity - with eventual separation into three entities remaining a possibility;
• Training in modern management techniques and systems;
• The establishment of management accounts and their importance to the decision making process;