| In recent years,the international and domestic market changes,the competition between enterprises is becoming more fierce than ever,but also to meet the challenges of rising raw material prices,labor costs and so on.Due to this situation of internal and external pressure,T company urgently needs to find a solution to the problems left over by cost management,and further reduce the cost and increase efficiency,Amoeba management mode has thus entered.Amoeba management model is a new enterprise management model founded by Mr.Yamashimoto,a famous Japanese entrepreneur.The use of this model has helped Kyocera to tide over the economic crisis.And the follow-up can continue to change the market to maintain a long-term momentum.Kyocera company’s success,triggered the Chinese local enterprises to emulate the upsurge.After years of practice,it can be seen that the Amoeba management model can be adapted to Chinese local enterprises under certain conditions.Therefore,how to apply amoeba management mode to the management of a certain enterprise is of great practical significance.This paper is inspired to introduce Amoeba management mode into the cost management of T company.According to the actual situation of production and management,a set of cost management scheme under Amoeba mode is designed for T company.This paper first expounds the background and purpose of the thesis,and draws the technical roadmap based on the research method.Secondly,the research literature on Amoeba management model and cost management is reviewed,and the related research theories are discussed according to the problems studied in this paper,which mainly include the related theories of Amoeba model and the related theories of cost management.Next,the paper takes T company as the object,analyzes its organization structure,production process and cost management status,puts forward the cost management problems it faces at the present stage,analyzes the necessity and feasibility of introducing Amoeba model into T company,and designs the specific scheme of how to introduce Amoeba model into cost management according to relevant theories,including the construction of Amoeba organization,the establishment of internal transaction price and the establishment of unit time accounting system.The sixth chapter puts forward the corresponding safeguard measures for this new cost management model.At last,the paper summarizes the research conclusions,and concludes that the amoeba model can basically solve the problems of cost management faced by T companies,and prospects the application of Amoeba model.This attempt can be used for reference to other manufacturing enterprises. |
