The comparison of the economic performance of the two airlines with similar business models can help identify significant aspects of operation and drivers that influence success in the airline industry. As objects of evaluation, Southwest Airlines and JetBlue Airways are selected, the American low-cost companies. Specific work parameters are analyzed: market strategy, cost and revenue drivers, service-price concepts, pricing policies, and productivity and planning. Based on the results of the assessment, relevant recommendations are given to airline managers, in particular, the need to expand the fleet size, the significance of maintaining sustainable financial activities, and the importance of introducing innovations in the service sector. Southwest Airlines provides wide services inside the country, although JetBlue Airways also operates stably and has a wider range of routes both domestically and abroad. Business approaches and practices used to manage large airlines differ in many ways. In particular, the financial aspects that form the key economic indicators of development are distinctive for many air carriers, and in addition to pricing policies, other parameters are significant nuances of development. As objects for analysis and comparison, two American low-cost airlines will be considered – Southwest Airlines and JetBlue Airways. The nature of the services provided by both carriers is similar due to the identical strategy of attracting passengers by offering low-cost tickets and, accordingly, the policy of accessibility. At the same time, some unique aspects of their economic activity are different, and such indicators will be reviewed as drivers of costs and revenues, planning concepts, and some other factors that form the individual image of each carrier. The purpose of this report is to demonstrate the characteristic features of two air carriers with similar economic development strategies based on publicly available data on the financial and other policies of the airlines in question. Airlines’ Description The characteristic development strategies of the two carriers under consideration differ, despite the similar business model promoted by both companies in today’s market. Each of the two companies follows individual approaches to attracting the target audience and maintaining a stable profit. In addition, unique bonus programs are offered to customers, and these incentives are additional strategic approaches to engaging passengers and communicating with interested parties. Southwest Airlines The approaches used by Southwest Airlines’ management to create a sustainable business are in line with current trends in customer-oriented policies. In particular, passengers can obtain all the necessary information about the company through a specially developed mobile application, and bonus points acquired during trips are a unique offer of the carrier (“Southwest,” 2020). In addition, the company is involved in charitable activities, which is reflected in its image favorably. JetBlue Airways JetBlue Airways’ business model is also based on the provision of low-cost air travel services. Like Southwest Airlines, this company offers customers a system of bonus points that can be accumulated and used as a means of paying for trips (“Welcome to JetBlue,” 2020). JetBlue Airways al