The Study Of On Cost Management Improvement Of Z Company Based On Amoeba Model

At present,we are in the "once-in-a-century great changes",the market situation at home and abroad is changing rapidly,the fierce competition between companies,raw material prices,labor costs and so on are constantly rising.Under both internal and external pressure,Z company urgently needs to find effective ways to reduce production costs and improve production efficiency.Amoeba management mode is a unique and efficient management method created by Kazuo Inamori,the "sage of management".It combines the advantages of large and small companies,breaks them down and reorganizes them into several self-sufficient organizations or groups according to certain rules,and introduces market operation.By organizing all the employees to actively participate in the operation of the enterprise,so as to cultivate employees with management awareness,and then establish a corporate culture of "everyone actively participate in improving enterprise management".This paper focuses on the improvement of cost management based on amoeba model implemented by state-owned enterprise Z Company as the research object.By analyzing its organizational structure,production process and current situation of cost management,this paper points out the current cost management problems faced by Z Company and analyzes the necessity and feasibility of introducing amoeba model into Z Company.In accordance with the relevant theory of design Z company introduced amoebic pattern on the concrete scheme of cost management,mainly including the amoeba organization construction,internal market price formulation as well as the establishment of the unit time accounting system,and the scheme in the original production process and cost management method on the basis of the simulation run,evaluate its desired effect,At the same time,in view of this new cost management mode,put forward the corresponding safeguard measures.Finally,the paper summarizes the research conclusions,and prospects the application of amoeba model,which can provide reference cases for other state-owned enterprises to carry out management innovation and promote amoeba model.