Research On The Establishment Of Performance Evaluation System Based On Amoeba Business Model

With the continuous deepening of "China Manufacturing 2025",China’s traditional small and medium-sized manufacturing enterprises face many problems,such as the market highly competitive,rising costs,management inefficiency,financing difficulties and the shortage of staff morale.They gradually fell into their business distress and eager to seek an effective management mode to help them out of the woods.With the success of Mr.Inamori kazuo’s amoeba business model,more and more domestic small and medium-sized manufacturing enterprises began to introduce amoeba model and established a new performance evaluation method.However,In the actual introduction process,they did not make the localization transformation of adjust measures to local conditions according to the enterprise reality,on the contrary,it hindered the development of enterprises.How to flexibly use of this model to China’s small and medium-sized manufacturing enterprises,achieve the comprehensive upgrading of the performance evaluation system,promote their own innovation,green development,so as to achieve the grand strategic goal of China’s manufacturing power has important theoretical and practical significance.This paper adopts the method of system analysis,literature research,field research.Through the system of learning the amoeba management theory and reviewing the relevant literature and data,absorbs research essence of domestic and foreign experts and scholars,introduces and analyzes the ameba management theory and enterprise performance evaluation theory.This paper combines the amoeba management and enterprise performance evaluation,discover the concerns of building enterprise performance evaluation of the amoeba operation model.At the same time,through the field research,interview and communication of HB company,summarized the current operation status of the company,analyzed the existing problems of HB company,and established the amoeba business model and performance evaluation system suitable for the development of HB company.This paper analyzes the current operation and performance situation of HB company,and defines its development strategy through SWOT analysis.Further optimization of HB company value chain,reshape market-oriented creating organizational structure of pull thought,as a basis for the division amoebic accounting organization,and according to the principle of "who benefits,who bear the cost",according to the activities or other "target cost" collection all the direct costs,use"apportion each department staff unit schedule" to apportioned indirect costs so as to conduct ameba management accounting.Finally,on the basis of the balanced scorecard theory,set the different performance evaluation indicators on all levels,established performance evaluation system and performance result application mechanism which conform to the HB company’s amoeba model,so as to build the performance evaluation system that is accorded with the amoeba model of HB company.It is hoped that this paper can help HB company to build the amoeba business model and performance evaluation system suitable for the development of HB company,also provide a basic thought for the performance evaluation of amoeba business model applied to water-saving irrigation industry.At the same time,it is hoped that this paper will provide some guidance for other small and medium-sized traditional manufacturing industries in China to build a set of amoeba business model that conform to China’s manufacturing status,enterprise development strategy and its own characteristics,as well as a highly consistent performance evaluation system.