An SMS provides procedures and efforts to minimize the occurrence of incidents and accidents (Rodrigues, Cusick and Wells, 2012). Aviation organizations have shifted safety management from a reactive basis to a proactive, organizational-based focus. This aims at reducing the number of aircraft accidents and incidents. The implementation of an SMS enables these organizations identify risks within the airline and device methods to eliminate the risk factors. Active failures and latent conditions must be eliminated to reduce the number of incidents and accidents (Kritzinger, 2006).The first step in introducing an SMS to an organization is drafting an implementation plan. The plan contains the stages required before the SMS is fully functional and the improvement procedures (Calleja and Leon, 2011).Safety Policy- safety is the first priority in all activities within the airline. The management is committed to drafting, implementing, and improving policies and processes to ensure that all activities maintain a high level of safety performance.Safety planning objectives and goals- the airline aims at protecting the workers, customers, and visitors. The Head of Aviation safety will supervise the implementation of the SMS. This includes purchasing the SMS software, hardware, and the appointment of the safety manager. The software and hardware should utilize a maximum of $1.5 million. The safety manager and other workers in the safety department should be appointed within one month after the endorsement of the plan. The safety manager will report directly to the Head of Aviation Safety.System Description- the safety manager will document a description of the SMS and other related systems. This will include identifying all components and their functions. The documentation should be clear and precise and should be submitted within two months. The description will be used during staff training and in safety conferences.