Many businesses require flexible tickets:

1. They have negotiated a corporate discount which provides the flexible fare at lower costs than the average person sees (Note: This is a growing segment of the travel industry);
2. They bill the client/customer for travel and accounting for credits to be used for other travel, rather than actual cash refunds is difficult;
3. Last minute type of business.
4. Many last minute changes/cancellations anticipated.

You can't compare the way one business chooses to arrange travel to another without knowing a great deal more about how the two businesses operate. Travel costs are only one component of the bigger scheme.