Research On The Application Of Cost Control Based On Amoeba Model

Under the new era of network and information integration,the market economy is growing rapidly,and the global economic integration is gradually deepening.China's enterprise management has gradually achieved results,and various financial accounting management work has gradually been promoted and applied..With the continuous development of China's market economy,competition among enterprises has become increasingly fierce.Enterprises have good financial strategies,build cost control management and internal control,greatly improve the management ability of the enterprise,and besides,improve their management capabilities,which is an important task for enterprise management.Enterprises should not only implement detailed cost control,but also achieve the business goal of maximum profit and make full use of the talents of enterprise employees.The most critical point is to realize the participation of all employees and achieve the decentralization of management in a real sense.Among the top 500 enterprises in the world today,kyocera group of Japan has a typical and representative all-staff participatory business model.Its founder,Mr.Inamori kazuo,innovatively proposed amoeba business model,providing a decisive influence for firmly realizing his business objectives--"sales maximization,cost minimization and profit maximization".Amoeba model opens up a new way for internal management of enterprises,which is widely used in the world.Based on the theoretical basis of amoeba model,this paper deeply studied the content,application conditions and construction mode of amoeba model,hoping to enhance the cost control ability by trying to introduce the amoeba model into Bubugao supermarket.Firstly,this paper analyzes the organizational framework and current situation of Bubugao supermarket,and finds out the problems in the company's cost control.Secondly,the necessity and conditions of introducing amoeba model in Bubugao supermarket are analyzed.Then,with the amoeba model,the implementation process is elaborated and the effect is analyzed.Finally,summarize the enlightenment that Bubugao supermarket introduces amoeba model to apply to cost control.After the introduction of amoeba model in Bubugao supermarket,cost reduction,staff enthusiasm improvement and inventory turnover improvement have been achieved.