Two companies human and financial resources are being COMPARED with the industry average in united kingdom or bench mark, the companies include British Airline and Virgin Atlantic in United Kingdom. The human resource part to be COMPARED include: Human capital development, change management, motivational theories, learning organisations, while the financial part to COMPARED include: financial methods, investment appraisal, budgeting etc. RATIO USED IN ANALYSING the financial part include: LIQUIDITY RATIO PROFITABILITY RATIO GEARING RATIO EFFICIENCY RATIO SOLVENCY RATIO. THE ABOVE RATIO HAVE TO BE CALCULATED FOR THE PERIOD OF 5 YEARS(2016-2020) AND PUT IN THE GRAPHICAL FORM. THE TWO COMPANIES WHICH IS BIRTISH AIRWAYS AND VIRGIN ATLANTIC FINANCIAL RATIOS MUST BE COMPARED WITH BENCH MARCK OR UNITED KINGDOM INDUSTRY AVERAGE.