Research On Amoeba Management Application In Y Company

Tourist attractions belong to asset-heavy projects,with large initial investment and high maintenance costs,and their fixed costs account for more than 70% of the total cost.Operating income is divided into low season and high season,and the income uncertainty is great.Therefore,higher management level is needed to improve the income.Affected by the COVID-19 epidemic in 2020,the tourism industry suffered a severe setback,and the epidemic is still not stable in 2021.The uncertain consumption environment is a major challenge to the sustainable operation of major scenic spots.How to reduce cost and increase efficiency through fine management is the problem that every operator thinks about day and night.In such a big environment,Y Company,which operates the scenic spot,is determined to reform and try to improve its operation by introducing amoeba business model.Through consulting a large number of literatures,this paper summarizes the current domestic and foreign scholars of ameba management pattern research results and disadvantages,through in-depth understanding of Y company’s management present situation,discover problems,analyze and solve problems,to help Y our company design ameba management pattern implementation plan,and safeguard measures are put forward.By Y company as the research object,using histolytica ameba management theory of design management mode and implementation plan,solve the tourism enterprises without physical products,also can through the internal transaction costs and revenues,thus accurate accounting amoebic organization’s per capita profits at the core of the problem,to motivate employees participate in management,profit distribution into viable business model.The main achievements of this paper are as follows :(1)identify the key factors for the implementation of amoeba business model,that is,organization division,independent accounting and results application;(2)The division of organizational structure considers reshaping the function combination,that is,recombining various functions according to the time and space of work to achieve the purpose of one person with multiple posts and responsibilities;(3)In terms of independent accounting,the cost plus pricing method is used to determine the pricing of internal transactions,and the proportion of internal transactions as the priority order of implementation,so as to achieve the purpose of implementation and correction;(4)According to the characteristics of Y company’s corporate culture,put forward safeguard measures for the implementation of the plan.