| Tianjinquanzhou Group is a highly market-oriented,modern and large-scale private enterprise group.Nowadays,the increase of the scale of urbanization construction,real estate construction and infrastructure,has brought great opportunities for the development of Tianjinquanzhou Group and other construction enterprises.However,the expansion of business scale and quantity puts forward higher requirements to the enterprise’s management level.The project cost control is the foundation for the profitability of the enterprise.To this end,at the beginning of establishment,Tianjinquanzhou Group has been seeking the refined cost management to meet their own needs.The Amoeba operation is a scientific management model,and it refers to that the business will be divided into numerous sizes of Amoeba,and the accounting system in operation and management is conducted independently to train the manager with management and leadership,so that all employees can participate in business management to achieve “Full participation "mode of operation,fully adhering to the business objectives of "sales maximization,cost minimization,profit maximization".It is an excellent Cost Management method.The Amoeba business model was created by the founder of Kyocera Group.Thanks to this management model,the Japan’s Kyocera Corporation and the KDDI became the Business-Legend.This paper introduces the business model and accounting method of the Amoeba operation,and the practical application in the enterprise at first.Then,through the analysis of the present situation of the cost management of Tianjinquanzhou Group,feasibility analysis is used on the introduction of the Amoeba operation to the operation of Tianjinquanzhou Group.This paper analyzes the accounting results of the Amoeba business model in accordance with the characteristics of the construction project and analyzes the economic benefits arising from the operation and management of the Amoeba operation in Tianjinquanzhou Group.Finally,the experience of introducing the Amoeba business model is expounded.In this paper,based on Tianjinquanzhou Group using the Amoeba operation for the concrete practice of the construction project cost control and according to the consulting firm operating ameba management pattern research,draw the conclusion: the Amoeba operation can be used to construction project cost control in construction enterprises.As long as each enterprise according to their own situation,the introduction of the use of the Amoeba management mode to make the appropriate adjustments,will form a set of scientific and effective management system with the characteristic of this enterprise.In this paper,the Tianjinquanzhou Group is as an actual case study object.This paper,based on the essence of operation and management of the Amoeba operation,and combined with the Amoeba’s particular accounting method,and make the Amoeba operation theory into management practice,and to explore the Amoeba’s use of management on construction project cost management,and puts forward the accord with the characteristics of construction enterprises and construction project the Amoeba operation’s floor-plan.This paper has important significance for the construction enterprises to improve efficiency in construction project management and optimization of construction project cost control scheme.Research results could be the operational guidelines and theoretical basis for Tianjinquanzhou Group to use the Amoeba operation into construction project management.This method could also provide useful reference for other construction enterprises or other industries,and has the research value. |
