(AI) can gather data to use cost benefit analysis method to help the airline to decide how to spend its expenditures n order to achieve the best beneficial effect.Marketing manger might use cost benefit analysis to let budget airline to know how to invest in intangible asset, such as corporate social responsibility to give long term benefit to itself budget airline. I suggest this marketing manager needs to explain the reason why reducing fuel consumption is an investment in intangible asset to budget airline as below: Airline transport has increasingly become a global technologically and dynamic growth industry. However, airline companies need to remain committed to satisfy the clients' growing demands in a sustainable manner when at the same time maintaining an optimal balance between economic progress, social development and environmental responsibility. The concept of corporate social responsibility is a challenge for who to face today's risky, competitive and complex airline business environment. There has been a need for airlines in the airline industry to develop an environment agenda and take measures to minimize the ever increasing environmental impacts created by their activities. The forms of corporate social responsibility in the airline sector includes working in partnership with local communities, socially sensitive investment as well as involvement in activities for conservation of the environment. The fact, airlines are spewing 20% more co2 into the environment then previously estimated and there is a tendency for amount to increase to 1.5 billion tons a year by 2025 year. So, airline industry must need to innovative, environmentally responsible industry that drives economic and social progress. It has risks ( social, environmental, operational, threat, strategic and financial risks) that they have to deal with marketing managers airlines, such as budget airline marketing manager is responsible for the optional decision making about corporate risks in its daily business. Adrian, (P. 2012) indicated that the marketing manager of budget airline needs to indicate the benefits can be categorized into three namely to let budget airline to feel as below: ( a) Regarding the economic view, budget airline is essential for facilitating world business and tourism, it needs to create jobs and enables the expansion of trade across the global by openingup new market opportunities. It also attracts businesses to locations all over the world, hence satisfying the mobility requirement of a growing portion of the world's population. It also aids in the movement of products and services quickly over long distance facilities economies and social participation by remote communities.(b)From the social perspective, budget airline forms an unique global transport network that links people in different countries safely and efficiently. Air transport is increasingly accessible to a large number of people who can now afford to travel by air for pleasure and its business purpose.