Research On Application Of Kyocera Accounting In Chinese Enterprises

In recent years,a craze for learning Ameba's management model created by Kazuo Inamori has started in both China and Japan.Everything has its beginning and ending.When we refer to a large number of Sino-Japanese research literatures so as to pursue their origins,we find that management accounting in Japan is also called as business accounting.Kazuo Inamori called a kind of management model implemented by Kyocera as Ameba.The most important responsibility accounting in Ameba was called Kyocera Accounting by Kazuo Inamori.This is used to improve the recognition of Ameba in China.Many Chinese companies failed after they implemented Ameba.When we took part in HL company's implementing Ameba,we found that Kyocera Accounting was an important support for implementing Ameba.Kyocera Accountants will encounter a series of problems in implementing Ameba,such as the formation of unit time accounting table,the internal pricing,the merger of the profit,the leader' unwillingness to bear risks and people's discomfort to the climate of a new place.Only by solving these problems can Kyocera Accounting be done again.This is also the reason why many enterprises can not survive in the world.Traditional management accounting fails to integrate business and finance,but Kyocera Accounting realizes the combination of business and finance.So Kyocera Accounting will have natural advantages.Civilizations are mutually influential and inherited.China and Japan have many differences in their practicing Ameba,such as their strategy and organization,objectives and accounting,talents and incentives.They are also different in unit practice accounting index and internal pricing.Comparing and analyzing these differences will have practical significance for Chinese companies in their implementing Ameba and will also provide some useful materials for academic literature.Therefore,studying Ameba will have and will be beneficial to both academic research and literature study.HL Company well solved the key problem of Kyocera Accounting in its implementing Ameba.It succeeds in the implementation of Ameba,which improved its business performances,transformed internal management of the company and solved the tough problem of high fixed cost.The implementation of Ameba has many positive effects,which can be highly referred to by people.