Research On The Management Accounting's Application Of Amebic Mode

With the domestic economic development mode changing,and the cost of energy,raw materials and human resources rising,some domestic manufacturing with backward management levels,outdated technology and homogenized products,are facing tremendous pressure to survive.They have to undergo internal reforms to survive in an increasingly harsh external environment.At the same time,the state promulgated a series of guiding documents such as the Basic Guidelines for Management Accounting,aiming at guiding domestic enterprises to carry out management accounting reform and establish a sound management accounting system.The amoeba mode divides the entire company into multiple small amoeba organization,and each amoeba unit is independently accounted for as an independent profit center,To achieve self-employment,the amoebic unit operates like a small company or a small stores.The amoeba business mode is a management model that is in line with the management accounting reform orientation.If it can be used well,it will be beneficial to the management accounting reform of Chinese enterprises.W Hosiery Company is a manufacturing enterprise mainly engaged in the production of hosiery.With the drastic changes in the internal and external business environment in recent years,the company is also facing the pressure of the domestic textile industry.In this context,W Hosiery Company are trying to introduce the amoeba business model and established an amoeba-based management accounting system within the company.W Hosiery Company hope to reduce the product cost,improve product quality,promote employee enthusiasm,and improve production efficiency,thereby further enhance the company's competitiveness,by combining the amoeba model and the management accounting system.This paper mainly used qualitative analysis method,case study method,literature research method and other methods.Taking W Hosiery Company as an example,the research is carried out on the establishment and implementation of the management accounting scheme under the W Hosiery Company's Amoeba model.This paper first summarizes and sorts out the concepts,theories and research status of management accounting system under the amoeba model and the amoeba mode,and took this as the theoretical basis of the full-text research.Secondly,it summarizes the current situation of the management of W Hosiery Company,and analyzes the management and management accounting problems of the company.Then,this paper discussed the management accounting scheme of the establishment and implementation of the amoeba model by W Hosiery Company.Finally,through the analysis of the results of the amoeba mode operation,on the one hand,the actual operation effect of the program is summarized,on the other hand,the existing deficiencies in the program are analyzed,and the improvement plan is proposed.This paper hopes to give enterprises the enlightenment of introducing the amoeba business model and management accounting system through the analysis of the case of W Hosiery Company using the amoeba model.