Flight safety is a critical success factor for an airline. The whole airline organization plays an important role to achieve an acceptable level of safety but it has not yet been managed across all organizational levels as a business integrated system. Regulations issued by international authorities focus mainly on what kind of safety management activities should be executed. Safety science provides requirements for how the SMS should be structured. In this research I develop a model taking into account the what and the how to assist where to find safety topics. I will propose an airline safety management system which could become part of the airline organization business system. Both systems will be modeled using the same concept. One essential requirement is to translate operational safety into meaningful variables for each level of the organization. The Viable System Model and its foundation on cybernetics laws and principles will be used to describe an airlines control structure for managing the essential variable of safety. Every process needs to be managed to ensure a balance between efficiency and effectiveness. Cybernetics and the VSM in particular will be used to create in software an explicit organizational model including safety management to manage business concerns in the context of value production, under the increasing pressure of complexity and economy.