Numerous changes from the economic and technological environment of financial institutions have led banks into innovating their products and services in order to adequately respond to new needs, i.e. the needs of new consumers, because together with the environment their needs and preferences are changed. Banks in Serbia according to the legislative framework have the possibility to perform various tasks. In practice, banks operating in Serbia offer certain groups of products and products that are difficult to differentiate. Today, with the aim of responding to the demand of more and more self-conscious consumers, the banks use the Internet or electronic banking as a modern channel for the distribution of banking services.

Taking into account modern business circumstances, it is easy to conclude that money represents the most significant and the most deficient of goods. One of the most important conditions for such a situation, among other things, is the irresponsibility of numerous business organization leaders. Due to a high degree of competitiveness and the globalization of the modern market, each business segment must be thoroughly planned. The problem of liquidity is one of the most modern issues that modern economic organizations encounter. The starting point for solving a large number of organizational-business problems are the financial statements of the organization, in the forms of a balance sheet, an income statement and a cash flow statement. The topic of this paper is the presenting of a real economic situation in which a business organization realizes, at the same time, profit but also negative cash flows. The necessary and essential roots to address this disparity are the proper planning of operations. It is necessary to apply some of the basic balance rules of financing that are reflected in the matching of fund maturity and funding sources. It is necessary to finance short-term funds exclusively from short-term sources. Otherwise, the liquidity of the organization can be seriously disrupted.

In modern business, uncertainty and risks are increasing, and the available time is not enough to make the right decisions. The consequence of such a dynamic environment is the creation of flexible organizations and efficient managers who are ready to quickly respond to market demands using modern technologies. In this paper the model for preliminary estimation of number of employees in airline by using of artificial intelligence tools. It is assumed that the tools of artificial intelligence can be applied even for complex tasks such as defining the number of employees in the airline. The results obtained can be used for planning the number of employees, ie. planning the necessary financial investments in human resources, and may also be useful for a preliminary analysis of the airlines that choose to do restructuring or plan to increase/decrease the number of operations. Results were compared with those obtained by regression analysis.