| Airlines A is the first company to implement the strategy of low cost in Yunnan region.During the enterprise management practice,it is facing bigger management problem,now already to gradually abandon the labor costs of all kinds of extensive management model,the artificial cost control with the company’s strategic requirements,departments of production and operation,amebam management together.Also,it wants to help the subordinate unit to effectively control the waste and waste of human cost.Thus,it may enhance the management efficiency and effectiveness,and promote the company’s strategic planning and business goals.In this paper,therefore,under the strategy of“low cost airline A artificial cost control"this issue to carry out the system research,has strong practical application value.Based on the overview of artificial cost control under the basis of relevant theoretical basis,through the system diagnosis,pointed out that currently exists in the artificial cost control link A company lack of systemic evaluation method and monitoring mechanism,management pattern and efficiency control target is difficult to scientific metrology three aspects of the main problems.In the clear cognition enterprise artificial cost control under the premise of facing problems,first by expert meeting to discuss the relevant controls,14 indicators,then use DEMATEL to carry on the identification of key indicators,select the man-machine than,artificial in the per capita,per capita ASK seven control index,thus to build from the perspective of input and output of the corresponding index system of the artificial cost control.After using the DEA method to 2014-2017 has carried on the comprehensive evaluation,the control efficiency of corresponding annual changes of the artificial cost control efficiency.Finally,through the qualitative analysis and quantitative evaluation of cognitive,points out that from the following five aspects:perfecting A airline artificial cost control countermeasures.First,further optimize the existing organization;Second,optimize the artificial cost control strategy;Third,build artificial efficiency departmentalization control mechanism;Fourth,improve the employee compensation growth mechanism;Artificial cost effectiveness feedback adjustment mechanism is established.The main innovation of this paper lies in:first,in combination with A enterprise artificial cost management practice,through the combination of qualitative and quantitative method based on DEAMTEL A systematic control system is given.Second,by using DEA method is effective to measure the efficiency of 2014-2017 control,to put forward the corresponding countermeasures to provide a strong theoretical basis. |