Under The Perspective Of The Integration With Management Accounting Methods Research On J Company Amoeba Management Model

With the use of new products,new technology,the development of new formats,in today's society changes faster and faster,business environment like the battlefield-VUCA(volatile?uncertain?complex and ambiguous).In the era of the VUCA,managers without foresight,cannot well adapt to the rapidly changing,bring great risk.J medicine sales company is faced with national policy,the pressure of competitors such as the external environment and internal management of the rate rise,falling sales and falling profits,the high staff turnover rate a series of problems,need to find a new development model to solve the current predicament.J medicine sales company introduced ameba management pattern.Based on J medicine sales companies in the regional sales companies operating in the fusion of amoeba management model and management accounting methods as the research object,analyzes the essence of the company's woes,and the necessity of adopting the amoeba pattern.Area from passive management to become independent,mode change after accounting management methods also change,according to the characteristics of the amoeba model set up with financial value orientation of the mode of operation,set up profit centers,to distinguish who is in the contribution for the company profit.According to the needs of business the management accounting methods and the integration of the concept of ameba management pattern,stimulate the potential of employees,motivation and creativity,to maximize enterprise value,change the predicament of slipping from the slope in the enterprise.In this article,through J pharmaceutical sales company operating conditions of the longitudinal comparison,and facing the same environmental industry,the amoeba business model company K pharmaceutical sales company of transverse comparison,think J medicine sales company through this year to promote the practice of medicine sales,sales promotion,cost down,profit increase,the enthusiasm of staff,line power is improved.Draw the conclusion: enterprises should out to stimulate the innovation of the enterprise,will ameba management pattern and the integration of management accounting,visualization,make business activities help the operator to see the possibility of achieving results,raise expectations,design fair evaluation mechanism,meet the needs of high-level,achieve finally inspire staff potential and innovation ability,help enterprise to create value,achieve business objectives.Establish financial value oriented,and establish a fair and effective incentive mechanism of ameba management pattern is to address the pharmaceutical sales industry companies operate in areas the difficulties met in a selection of good method.