Research On Cost Management Of C Enterprise Based On Amoeba Model

In recent years,the market environment has changed rapidly,the overcapacity of the automobile manufacturing industry has become more and more serious,and the automobile manufacturing enterprises have fallen into a difficult period of development.In this environment,auto parts companies want to maintain a certain degree of comprehensive competitiveness and achieve sustainable development in such a cruel market,they must pay attention to cost management and realize operating benefits through cost control.Under the traditional cost control method,C company is more inclined to manage afterwards,and the cost control effect is not obvious.Applying the Amoeba model to cost management,by dividing the enterprise into several small organizations,it is possible to improve the overall cost management efficiency of the enterprise from all aspects.Therefore,studying the cost management of C enterprise and introducing the Amoeba model into the enterprise reasonably has both theoretical and practical significance for improving the cost management effect of the enterprise.At the same time,other automobile manufacturing companies can also learn from it,and further improve the cost management system by introducing scientific management models and methods to achieve the purpose of enhancing comprehensive competitiveness.This article is based on the theory of the amoeba model,comprehensively using the literature research method,questionnaire survey method and case study method,taking C enterprises as the research object,and trying to apply the amoeba model to enterprise cost management.Firstly,studying the Amoeba model and cost management.Secondly,through in-depth research and data analysis of C enterprise,studying the status quo of the cost management of the enterprise and analyzing the existing problems of its current cost management.Thirdly,using the concept of the Amoeba model to reconstruct the cost management plan of the C enterprise,including necessary links such as feasibility analysis,application preparation,cost accounting system design,performance evaluation system design,business simulation and effect analysis,etc.Finally,corresponding safeguard measures are proposed for C enterprise to implement the cost management of the Amoeba model,which specifically include strengthening corporate culture,strengthening informatization construction,focusing on coordination between organizations,and focusing on feedback on performance evaluation.Studies have shown that the introduction of the Amoeba model can solve the problems of employees’ lack of effective awareness,low enthusiasm,and low inventory management level in C enterprise’s cost management.In addition,the whole process of management is realized,and the effectiveness of cost management is improved.The research of this article has certain reference value for strengthening the effect of C enterprise cost management.