Research On Cost Control Design And Application Of Taijia Share Under The Amoeba Business Model

In recent years,affected by the new crown epidemic and the international situation,the prices of raw materials have continued to rise.The competition in the Chinese manufacturing market has continued to intensify.The high-end metal processing manufacturing industry represented by bi-metal band saw blades are facing the dilemma of cost control.Cost reduction and efficiency increase have become important business goals of these enterprises.But the current cost management of most enterprises is extensive and cannot adapt to the rapidly changing market requirements.It is urgent to use a new operation and management model to strengthen cost control.This paper takes the cost control under the Amoeba business model of Taijia New Material Technology Co.,Ltd.as the research object.It combines the research results of cost control and the Amoeba business model at home and abroad,using case analysis and field research methods to study and analyze Taijia’s cost control.Through an indepth analysis of the current organizational structure,and cost control status of Taijia Co.,Ltd.,it is found that the company has problems such as poor timeliness of cost accounting,extensive cost management,poor cost control,etc.The main reasons are Taijia’s separation of production and cost accounting responsibilities,lack of refined analysis of cost items,and lack of awareness of cost control by employees.To solve the above problems,after discussing the necessity and feasibility of Taijia’s use of the Amoeba business model to improve cost control,it proposed the cost control design and application plan of Taijia under the amoeba business model.First of all,it designed the cost control program of Taijia under the amoeba business model,which clarified the implementation steps of the amoeba business model.Secondly,it designed plans from three aspects: organizational system,internal transaction system,and method application.These aim to refine the cost control organizational structure,improve the internal transaction process of cost control,and build operational accounting statements.Finally,it analyzed the cost control effect of Taijia under the initial application of the Amoeba business model from the aspects of reducing production costs and refining accounting items,improving cost control methods and systems,improving technological processes and production standards,and improving key indicators of cost control.It is proposed to implement the cost reduction method of selling price,sort out the cost items of functional departments,clarify the division of rights and responsibilities of functional departments,strengthen the construction of cost control informatization,and establish a talent training reward mechanism to comprehensively promote cost control guarantee measures under the Amoeba business model.This paper hopes that this research can help Taijia to effectively improve the existing problems in cost control,further enhance the cost control efficiency and the company’s market competitiveness in the industry.It also hopes that it can provide feasible ideas and practical experience for small and medium-sized manufacturing enterprises to use the amoeba business model to improve cost control.These strengthen their fine management capabilities,improve their cost control level and overcome the operating difficulties caused by market fluctuations as soon as possible,which contribute Chinese manufacturing to move towards the stage of high-quality development.