The pandemic of COVID-19 has extreme impact than the intense competitors in airlines industry that never turn up in history. It derailed all airlines’ operations, company’s structure, strategy, and its markets which is highly impact to Thailand’s tourism industry. The purpose of this study is to assess the managerial practices of low-cost carriers (LCCs) to enhance the organization’s performance during COVID-19. The managerial practices concern with strategic human resources management, organizational culture, high competence personnel, and risk management affect to organizational structure. The quantitative was administered to four anonymous low-cost airlines operating in Thailand. Questionnaires were used to collect data from 150 person of each airline, hence there were 600 samples in total. The descriptive statistic and path analysis were applied. The results found that LCCs stressed greatly on the high competence personnel, followed by organizational culture, risk management, and strategic human resource management affecting organizational structure that led to efficiency and competitiveness of organization. To investigate the effect of management issues of strategic human resources management (SHRM), organizational culture (OC), high competence personnel (HQP), and risk management (RM) on low-cost carriers (LCC) in Thailand toward organizational structure (OS) which result to the competitiveness of high-performance organization (CHPO). The quantitative approach was employed by using structural equation modelling for path analysis. The data was collected by using questionnaires. There were 600 samplings from four anonymous low-cost airlines. The results found that LCCs stressed greatly on the high competence personnel, followed by organizational culture, risk management, and strategic human resource management affecting organizational structure that led to competitiveness of organization. The authors would recommend LCCs to refocus its practices to strategic human resource management during the crisis. Since, the human resource management is dealing with organization changes through the leadership and organizational culture. Finally, researchers have developed the model creating organizational structure.