Analysis On The Application Of Ameoba Model In Cost Managemnet Of Enterprise Y

At present,the cement industry has excess capacity and the market environment is changing rapidly.The cement production enterprises are in a difficult development period as a whole,and it is very important to strengthen internal cost control.Under the traditional actual cost method,Y company is more inclined to post-accounting,the resources are too wasteful,and the amoeba model is applied to the cost management,and the cost accounting is divided into several small links,which actively contributes to the improvement of the cost-effectiveness of Y company.However,there are still some problems to be solved in its application,in order to promote the fundamental improvement of the cost management benefits of Y Company.Therefore,studying the effectiveness and problems of the amoeba model in the cost management of Y company has both theoretical and practical significance for further improving the new cost control system of Y Company,especially for other cement enterprises and even manufacturing enterprises.Obtain useful reference and reference to promote the ultimate goal of comprehensive competitiveness improvement by enterprises through further improvement of cost management..Based on the amoeba model theory,this paper uses the literature analysis method,case study method and comparative analysis method,focusing on Y company,based on the amoeba model in its cost management.The main problems in the application of amoeba model in its cost management are analyzed,and the causes are further analyzed,and the corresponding solutions and improvement strategies are given.Through comparison and analysis,we can see that amoeba model does promote the cost reduction of Y enterprise after it is used in cost control,but there are still some problems,such as the limited flexibility of grass-roots amoeba organizations,and the unfair transferpricing among various amoeba units.Amoeba cost management data The timeliness and accuracy need to be improved,and the data feedback of amoeba report forms is not standardized.Further analysis shows that the leaders of Ameba have insufficient understanding of grass-roots employees,and the formulation of internal transfer pricing method is unreasonable.Amoeba cost management accounting system is not sound enough,amoeba cost management personnel assessment and training mechanism is not complete.Therefore,it is necessary to strengthen the communication and coordination among the different levels of amoeba,balance the internal transfer pricing through the method of market price inversion,perfect the cost management system of amoeba,and establish and improve the mechanism of assessment and training of amoeba personnel.On the one hand,this study is a supplement to the existing case-based research on the cost management model of Amoeba;on the other hand,it is of great significance to further improve the cost management efficiency of Y company,and it is also of great reference significance to other cement enterprises.