Research On The Design Of Enterprise Internal Transfer Pricing System Under The Ameoba Management Model

The Ministry of Finance on 2014 promulgated the "guidance" on promoting the construction of management accounting system comprehensively,in 2015 promulgated the "basic accounting management guidelines(Draft)" and in 2016 promulgated the "management accounting basic guide" and other guidance documents,to promote the development of management accounting from the national level.At the same time,in recent years,the domestic and international economic situation has also undergone tremendous changes,many companies in order to improve their operating efficiency,the Ameoba business model as a choice to seek their own changes.The business model founded by the Japanese entrepreneur Inamori Kazuo has attracted the attention of Chinese entrepreneurs because of the success of many companies in Japan.But this mode after all belong to "import",used in Chinese enterprises is not a long time,the implementation of the failure of Ameoba business model case China more enterprises,so can not be directly applied to the vast majority of enterprises China.In order to make Ameoba business model can be better used in Chinese enterprises,it needs to conduct in-depth research.Due to the existing Ameoba business model theoretical research on the internal transfer pricing of specific application research is still relatively small,especially the lack of practical cases.Research on internal transfer pricing is based on Ameoba operating mode,the TF company is as the research object,by means of case study,Ameoba management system,including the Ameoba business model based on business accounting system and the Ameoba philosophy theory,summed up the design framework of the internal transfer pricing system of Ameoba business model,According to the TF internal and external data,analyze the existing problems of the Ameoba business model,in accordance with the framework for the design of TF company internal transfer pricing system based on the cost of transmission of a Ameoba operating mode,at the same time in order to ensure the effective operation of the system,and then design a set of suitable for TF company's internal transfer pricing system implementation details for the company.TF company implemented the amoeba operating pattern is influenced by the 2008 financial crisis,in order to effectively control costs,gradually begun to carry out the business model and the amoeba associated with the mode of cost management.Although as of now the company's Ameoba business model has not been fully established,but its plan is steadilyunder construction,the next stage is to establish internal transfer pricing system.The establishment of this system is not only applied to the traditional internal transfer pricing method,but standing in the construction mode of the amoeba operating enterprise perspective,design reflects the characteristics of amoeba mode,consistent with the internal transfer pricing system of TF company needs.The case study enriches the theory of application of Ameoba mode,at the same time as the internal transfer pricing system design of TF company and the corresponding internal transfer pricing mechanism has been recognized by enterprise,promote the construction of the Ameoba business model of the company,but also provides a reference for other enterprises to implement Ameoba business model.