低成本战略下A航空公司人工成本管控研究

发布时间：2018-04-05 15:40

本文选题：航空公司　切入点：人工成本　出处：《昆明理工大学》2017年硕士论文

【摘要】：A航空公司作为云南地区首家实施低成本战略的公司,在企业管理实践中面临着较大的管理难题,目前看既要逐步摒弃各类粗放的人工成本管理模式,将人工成本管控与公司战略要求、各部门生产经营、公司阿米巴管理紧密结合,也要帮助各下属单位有效控制人工成本虚耗及浪费,持续提升管理效益与人员效能,促进公司战略规划与经营目标实现。因此,本文针对“低成本战略下A航空公司人工成本管控”这一问题开展系统研究,有着较强的实践推广应用价值。本文在概述企业人工成本管控相关理论基础的基础下,通过系统诊断,指出目前A公司在人工成本管控环节上存在缺乏系统性的评价方法和监控机制、管理方式粗放、效能管控目标难以科学计量三方面的主要问题。在清晰认知企业人工成本管控所面临问题的前提下,首先通过专家会议法讨论出14个相关的管控指标,然后运用DEMATEL进行关键指标辨识,筛选出人机比、人均人工在本、人均ASK等7个管控指标,从而从投入、产出视角构建出相应的人工成本管控指标体系。之后,运用DEA方法对2014-2017年度的管控效率进行了综合评价,得出相应年度人工成本管控效率的变化情况。最后,通过定性问题分析和定量评价认知,指出从以下五方面完善A航空公司人工成本管控的对策措施。第一,进一步优化现有组织机构;第二,优化人工成本管控策略;第三,构建人工效能部门化管控机制;第四,完善员工薪酬成长机制;建立人工成本效能反馈调整机制。本文的主要创新之处在于:第一,结合A企业人工成本管理实践,通过定性和定量相结合,基于DEAMTEL方法给出了较为系统的管控体系。第二,运用DEA方法有效测度了 2014-2017年度的管控效率,为提出针对性的对策措施提供了较强的理论依据。
[Abstract]:As the first company in Yunnan to implement low cost strategy, airline A is faced with great management problems in the practice of enterprise management. At present, it is necessary to gradually abandon all kinds of extensive labor cost management mode.Combining labor cost control with company strategic requirements, production and operation of various departments and amoeba management of the company, it is also necessary to help all subordinate units effectively control the wasted and wasteful labor costs, and continuously improve management efficiency and personnel efficiency.Promote the strategic planning and business objectives of the company.Therefore, this paper focuses on the problem of "A airline labor cost control under the low cost strategy", which has a strong practical application value.On the basis of summarizing the related theories of labor cost control in enterprises, this paper points out that there is a lack of systematic evaluation method and monitoring mechanism and extensive management mode in the labor cost control link of company A through systematic diagnosis.The goal of efficiency control is difficult to measure scientifically.On the premise of clearly recognizing the problems that enterprises face in labor cost control, this paper first discusses 14 related management and control indexes through expert meeting method, then uses DEMATEL to identify the key indicators, and then selects the man-machine ratio.Per capita ASK and other seven control indicators, thus from the input and output perspective to construct the corresponding labor cost control index system.After that, the DEA method is used to evaluate the efficiency of management and control in 2014-2017 year, and the change of control efficiency of labor cost in corresponding year is obtained.Finally, through qualitative problem analysis and quantitative evaluation, the paper points out the countermeasures to improve the labor cost control of airline A from the following five aspects.First, further optimize the existing organization; second, optimize the labor cost control strategy; third, build the labor efficiency management and control mechanism; fourth, perfect the staff salary growth mechanism; establish the labor cost efficiency feedback adjustment mechanism.The main innovations of this paper are as follows: first, combining the practice of labor cost management in enterprise A, combining qualitative and quantitative analysis, this paper gives a more systematic control system based on DEAMTEL method.Secondly, DEA method is used to effectively measure the efficiency of management and control in 2014-2017, which provides a strong theoretical basis for putting forward targeted countermeasures.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F562.6

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