Research On RX Group Enterprises Financial Control Method Under Amoeba Mode

Based on the theory of group control, group financial control and Amoeba enterprise management, this thesis analyses the practices of RX group with the Amoeba mode for its financial management, aims to propose some ideas for group enterprises financial control method under Amoeba mode. Meanwhile, a compatible financial control mode and method for RX group will benefit to the management of the group's property right, interests relations and risks prevention, it will guarantee a sustainable and healthy development of the enterprise. On the other hand, there are less Amoeba management practices in domestic enterprises, this thesis, with the research on financial control mode, will be an innovative probe.The thesis consists of the following five parts.1. IntroductionIn this part, it summarizes the whole thesis and elaborates the research background, target, method and structure of the thesis.2. Basic theoryThe information of basic concept, theory, content, category, feature, operation rule, operation method and some examples concerning the group control, group financial control and Amoeba management mode are described and analysed in this part, which provides a theoretical basis for the follow-up analysis of the RX group management practices.3. Operation management and financial management of RX groupA description and an analysis of the basic situation, internal & external environment of RX group, business operation problems, financial management status and existing problems is presented in this part, which aims to illustrate that the RX group needs an innovation in enterprise strategy, operation management and financial management for a breakthrough and development.4. RX group financial control under Amoeba modeWith enterprise financial control theory and features of Amoeba mode, it analyses the present situation of RX group after adoption of Amoeba mode, and compares the organization structure, management practice, financial control units, financial control process and financial control method with prior situation. It proposes a preliminary solution under Amoeba mode. For example, Amoeba operation, in a word, divides the organization into some small units, operates with independent accounting, trains employees as leaders with business operation sense, therefore, leading to the participation of all the employees to the business operation. Under Amoeba mode, every Amoeba is an independent legal person or virtual legal person, all the employees takes part in the operation, its organization structure resembles the group and subsidiary company, therefore, an indirect control of every Amoeba's financial control strategy and control method will be realized through the method of rights dispersion or mixed financial control method. Such as, strategic plan control, budget control, audit control, accounting control, preliminary approval and authorized approval. Besides, due to the semi-virtual operation, an independent accountant will be necessary for every Amoeba, meanwhile, it forms a pattern of independent accounting, but integrated summarizing for easy control and financial expenses saving.5. ConclusionIt summarizes the contents of the thesis.