Research On The Optimization Of Amoeba Business Model Based On ABC

Amoeba business model was founded by Kazuo Tsumori,a well-known Japanese entrepreneur.In practical applications,Amoeba business model help Kyocera through the economic crisis and maintained long-term vitality in the changing market.After the introduction of this model in China,it has caused a wave of emulation among Chinese companies.However,the successful implementation of the Amoeba model requires certain conditions and foundations,and many enterprises have many problems in organizational division and internal market construction.Therefore,it is of practical significance to study how the amoeba management model is applied and optimized in Chinese enterprises.This article introduces the activity-based costing method into the amoeba model,and designs a set of amoeba management optimization plan based on the activity-cost method.Fourth,it analyzes the necessity of introducing activity-based costing into the amoeba model,and design the theoretical framework of amoeba business management optimization based on activity-based costing in three aspects:organizational division,internal market construction,and unit time accounting.Finally,with FD company as the research object,after analyzing the implementation status of the company's amoeba model,it designs an optimization plan in three respects for the amoeba business model of FD company.The organization is divided by the operation chain,the operation cost accounting is used to formulate the transfer price,and the unit time accounting system is designedThe innovations studied in this article:There is currently little literature combining ABC and Amoeba's business model.This article divides the amoeba organization based on the activity cost method,constructs the internal market system,and introduces the "amoeba+activity cost method"model,which is an important combination of the amoeba model and other management accounting tools.This is beneficial to enrich the applied research of the Amoeba model,and also provides a reference for other companies implementing this business model.