Study On The Application Of Amoeba Model In Production Cost Control Of M Company

In recent years,as the real economy has entered a stage of high-quality development,the traditional manufacturing enterprise management has become an indispensable means to obtain the core competitive advantage.The non-ferrous metal processing and calendering industry in which M Company is located has already entered the mature stage.Since 2012,the gross profit rate has been within 10%.The aging cost control means makes it hard for managers to see the future.For this reason,the management of the enterprise keeps exploring new methods,and in 2017,it introduced a new management mode--Kazuo Inamori's "Amoeba Business Model",hoping to improve the obsolete management model.The Amoeba business model originated from Kyocera and helped JAL to turn the corner.Later,it was introduced into China and favored by many companies.M Company used the Amoeba for nearly three years.In terms of financial,this article compares the cost control effects after the amoeba model,and analyzes the net effect of the introduction of amoeba mode on production cost control.The study found that the effect of Amoeba mode on the cost control of M Company has a certain lag,and by combining with the enterprise ERP information system and 8D problem solving method,the efficiency has been improved.There are also some problems,such as the lack of operation consciousness of staff,the lack of flexibility of amoeba organization,the still high degree of centralization and the lack of efficient department linkage.In view of these problems,this paper puts forward some improvement suggestions from the aspects of enhancing the staff's consciousness of operation and cost control,appropriately delegating the right of free division of the organization and the right of operation decision,setting up suitable incentive rules and the 8D method.The results of the study have certain guiding significance for the enterprises that introduce amoeba mode in the perspective of production cost control,in order to provide valuable suggestions for the enterprises that encounter similar problems.