低成本戰(zhàn)略下A航空公司人工成本管控研究
本文選題:航空公司 切入點(diǎn):人工成本 出處:《昆明理工大學(xué)》2017年碩士論文
【摘要】:A航空公司作為云南地區(qū)首家實(shí)施低成本戰(zhàn)略的公司,在企業(yè)管理實(shí)踐中面臨著較大的管理難題,目前看既要逐步摒棄各類粗放的人工成本管理模式,將人工成本管控與公司戰(zhàn)略要求、各部門生產(chǎn)經(jīng)營、公司阿米巴管理緊密結(jié)合,也要幫助各下屬單位有效控制人工成本虛耗及浪費(fèi),持續(xù)提升管理效益與人員效能,促進(jìn)公司戰(zhàn)略規(guī)劃與經(jīng)營目標(biāo)實(shí)現(xiàn)。因此,本文針對(duì)“低成本戰(zhàn)略下A航空公司人工成本管控”這一問題開展系統(tǒng)研究,有著較強(qiáng)的實(shí)踐推廣應(yīng)用價(jià)值。本文在概述企業(yè)人工成本管控相關(guān)理論基礎(chǔ)的基礎(chǔ)下,通過系統(tǒng)診斷,指出目前A公司在人工成本管控環(huán)節(jié)上存在缺乏系統(tǒng)性的評(píng)價(jià)方法和監(jiān)控機(jī)制、管理方式粗放、效能管控目標(biāo)難以科學(xué)計(jì)量三方面的主要問題。在清晰認(rèn)知企業(yè)人工成本管控所面臨問題的前提下,首先通過專家會(huì)議法討論出14個(gè)相關(guān)的管控指標(biāo),然后運(yùn)用DEMATEL進(jìn)行關(guān)鍵指標(biāo)辨識(shí),篩選出人機(jī)比、人均人工在本、人均ASK等7個(gè)管控指標(biāo),從而從投入、產(chǎn)出視角構(gòu)建出相應(yīng)的人工成本管控指標(biāo)體系。之后,運(yùn)用DEA方法對(duì)2014-2017年度的管控效率進(jìn)行了綜合評(píng)價(jià),得出相應(yīng)年度人工成本管控效率的變化情況。最后,通過定性問題分析和定量評(píng)價(jià)認(rèn)知,指出從以下五方面完善A航空公司人工成本管控的對(duì)策措施。第一,進(jìn)一步優(yōu)化現(xiàn)有組織機(jī)構(gòu);第二,優(yōu)化人工成本管控策略;第三,構(gòu)建人工效能部門化管控機(jī)制;第四,完善員工薪酬成長機(jī)制;建立人工成本效能反饋調(diào)整機(jī)制。本文的主要?jiǎng)?chuàng)新之處在于:第一,結(jié)合A企業(yè)人工成本管理實(shí)踐,通過定性和定量相結(jié)合,基于DEAMTEL方法給出了較為系統(tǒng)的管控體系。第二,運(yùn)用DEA方法有效測度了 2014-2017年度的管控效率,為提出針對(duì)性的對(duì)策措施提供了較強(qiáng)的理論依據(jù)。
[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.
【學(xué)位授予單位】:昆明理工大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F272.92;F562.6
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