Research On The Application Of Amoeba Operating In N Company

As a very important part of China's economy,the operational efficiency of stateowned large and medium-sized enterprises(SOEs)directly affects the country's financial revenue.In this paper,firstly,by reading the relevant literature analyzing the current situation of SOEs' operation,we conclude that SOEs have lost some of their operational efficiency under the influence of property rights issues such as the organizational structure of the section hierarchy and owner deficiency.In the era of planned economy,SOEs relied on the management structure of section hierarchy to ensure organizational stability and tightness,but in the market economy,the section hierarchy is difficult to cope with the rapid changes in the market.In the face of the existing defects of SOEs,the amoeba business model can bring some ideas to solve the problem.The amoeba management model.Inamori is to divide an enterprise into several tiny amoeba units with independent accounting according to their functions and other characteristics,and through the independent accounting of these small units,the management of everyone's participation is realized and the management wisdom of all employees is gathered.The flat organizational structure of the amoeba business model,the management atmosphere with full participation of all employees,the cultivation system to explore management talents and the market-linked management accounting system,and the property rights system that gives virtual property rights to the amoeba units can improve the authority of the existing hierarchical organizational structure of SOEs and reduce the high cost of proxy arising from the false ownership.Unlike the previous studies on amoeba management model which focused on private enterprises,the application of amoeba management in SOEs is relatively rare.Therefore,it is necessary to start from the local state-owned enterprises that have successfully applied Amoeba management,dig deeper into the management concept,and learn from the successful experience.Therefore,this paper selects the practice of applying amoeba management model in plant H of company N as a case study.By analyzing the characteristics and operation mode of state-owned enterprises,on this basis,we analyze the process of applying amoeba management in company N,explain how to build amoeba organization system according to local conditions,and explain in detail the accounting model and performance evaluation of single amoeba unit,summarize the successful experience of applying amoeba management in company N In addition,we find some problems in the case.so we make some suggestions.it is of practical significance to provide a case refere nce for the reform process of state-owned enterprises.ultimately,it is found that amoeba management can provide new ide as for soe reform by conceding virtual property rights and reforming the organizational structure of enterprises.Ultimately,it is found that amoeba management can provide new ideas for SOE reform by conceding virtual property rights and reforming the organizational structure of enterprises.