Cost Management Scheme Design Of WJ Company Based On Amoeba Independent Accounting

WJ is a professional company which mainly manages new carbon materials and provides overall solutions for customers in high temperature environment.It mainly faces solar photovoltaic customers.Nowadays,the photovoltaic industry is facing enormous challenges.The industry will have higher requirements for cost reduction.WJ is in the front of the photovoltaic industry and is facing the predicament of profit compression.In order to win in the competition,enterprises must win in all aspects.Through several years of exploration,we have explored a refined target cost management mode.In order to maximize value,enterprises must strengthen cost management,strengthen cost management from all aspects of enterprise operation,and realize all employees’ participation in all aspects of enterprise production and operation.The most representative is Mr.Inamori’s enterprise group in Japan.He began to divide the enterprises into independent accounting units for the accounting of profit economic units,dividing them into multiple internal independent units.Finally,the enterprises formed numerous responsible leaders with management consciousness.This independent accounting model made Mr.Inamori’s enterprises form a myth of the business community.At present,many companies around the world and even large enterprises in China have begun to introduce the independent accounting mechanism,and many large enterprises have achieved some success.This article belongs to the case implementation,mainly WJ company establishes its own internal independent accounting cost system according to the Amiba theory.WJ company has always attached great importance to the management of cost management.In recent years,the target cost system has been gradually advancing,and the cost accounting systems are also improving,but a more comprehensive,more reasonable and more elaborate method of internal independent accounting needs to be confirmed urgently.This is the most important part of this paper.Focusing on how to promote the cost scheme of internal independent accounting based on Amiba,this paper focuses on the following issues: firstly,it introduces the design concept of content control methods related to Amiba accounting system,and then analyses the current cost accounting system of the company,the problems of cost accounting,thus introducing the feasibility analysis of internal independent accounting,and on the implementation of internal independence.How to carry out the establishment of accounting has launched a clear plan.Finally,the economic benefits after introducing the internal independent accounting of amoeba are analyzed.In view of the problems arising from the implementation of Amiba’s independent accounting and the unfair price of internal transactions,which may lead to the disharmony between local interests and overall interests,the paper also puts forward improvement measures at the end of the article.The main measures are to raise the awareness of managers,to build enterprise culture,to gradually verify and realize fairness in internal transaction prices,and finally to appropriately reward the benefits achieved after implementation.Gradually improve the internal independent accounting system.Finally,the case shows that the implementation of internal independent accounting system based on Amoeba in enterprises can give full play to the subjective initiative of the organizations,maximize the enthusiasm of the staff within the organization,decompose the profits of the company as a whole,each amoeba organization will undertake the corresponding part,and enhance the economic efficiency indicators responsible for the real realization of the enterprise groups.The helmsman of weaving economic profit body.