The Research Of Enterprise Performance Appraisal Of Ameoba Business Model

In recent years,China's economic situation is increasingly serious,especially the development of the manufacturing industry,which is facing greater difficulties.Enterprises under the impact of the domestic and international market competition,rising costs and the financial crisis gradually are seeking new management mode.More and more enterprises learn and apply the amoeba business model.Amoeba business model is created by Japan's KYOCERA Group founder Mr.Inamori Kazuo by exploring in the practice of management.This model divides the entire company for the size of the amoeba organization,independent business unit,the internal market through the internal transfer pricing model,combined with the cultivation of corporate culture and business philosophy,to form the atmosphere of all staff participation and cooperation and finally to achieve the strategic objectives of the enterprise.This model can adapt to changes of the external environment,stimulate the vitality of enterprises,and realize the goal of sustainable development of enterprises.Business accounting in amoeba business model belongs to the category of management accounting.In October 8,2016,the Ministry of Finance issued the "accounting reform and development plan","13th Five-Year",which emphasizes the application of management accounting and the function of accounting in performance management.One of the important content of management accounting is to play the functions of accounting in the performance management.Performance evaluation is the core part of performance management.Reasonable performance evaluation is helpful to improve the enthusiasm and creativity of employees,and plays an important role in the development of enterprises.At present,the research on enterprise performance evaluation under the amoeba management model has just started,so the research of this paper has important theoretical significance and application value.This paper adopts the method of literature research and case study.By reviewing the relevant literature and data,the responsibility of accounting theory,amoeba management theory and enterprise performance evaluation theory are introduced and analyzed.This paper combines the amoeba management and enterprise performance evaluation,establishes the theoretical framework of enterprise performance evaluation mode of under the amoeba operation.At the same time,this paper takes CH Company as a case study,through internal interviews and analysis of internal and external information,researching the backgrou nd and operation process of the introduction of the amoeba management of CH Company.This paper analyzes the current situation and problems of CH Company's performance evaluation,which has applied the amoeba business model for three years,and analyzes the causes of these problems.Finally,this paper puts forward a series of measures to improve the performance evaluation of the CH Company,to strengthen the performance evaluation and improve the economic benefits of CH Company.