It calculates potential short-term profit while adjusting fun variables such as hull-loss risk, employee morale, staff turnover and company reputation.
There's also a 'Valuation Increase' function included which can drastically increase the valuation of the company before a prospective sale. It quickly identifies sources of increased revenue while targeting operating costs which add little to the value of the business, such as pilots.
They've been using it for years. And yes, it was written by a pilot.