Research On Enhancement Of Corporate Profitability Based On Amoeba Business Model

Profitability is an important factor that determines whether an enterprise can develop healthily and sustainably.It is the core of an enterprise’s financial capability and the key to its development.The improvement of profitability is inseparable from a scientific and effective management accounting model.The Amoeba business model was created by Kazuo Inamori,a Japanese businessman.After applying the Amoeba business model,Kyocera Co.,Ltd.and KDDI,which he manages,were among the "Fortune 500 in the world".Haier,Huawei,Baosteel Metal,Haidilao,British Chinese companies such as Gemma have also successfully introduced the amoeba business model to significantly improve their profitability.Through the application of the amoeba business model,the financial capability of the enterprise has been enhanced.Therefore,it is worthy of in-depth study to improve the profitability of enterprises based on the amoeba business model.This paper studies the profitability of enterprises based on the amoeba business model by means of literature research,case analysis and comparative analysis.Firstly,it studies the importance of profitability to enterprises,analyzes the factors that affect the profitability of enterprises in the amoeba business model,and clarifies the mechanism between the amoeba business model and profitability.Secondly,an overall analysis of the current situation of enterprise profitability based on the amoeba business model is carried out,and it is found that there are problems such as unreasonable internal price formulation and inadequate implementation of the unit-time accounting system when applying this model.Thirdly,taking Hanvon Technology’s introduction of the Amoeba business model as a typical case,the introduction process was analyzed,and the profitability before and after it was introduced into the Amoeba business model was compared.Promotion conclusion.However,due to insufficient introduction,Hanvon Technology still has problems such as high business cost and capital structure to be optimized.Aiming at these problems,this paper puts forward targeted suggestions such as optimizing cost management,improving sales net profit rate,optimizing capital structure,and improving capital liquidity.Finally,on the basis of theoretical analysis,overall analysis and case analysis,this paper puts forward the following suggestions on how to better introduce the amoeba business model to significantly improve the profitability of the company: thoroughly implement the amoeba business philosophy,and make reasonable use of internal pricing.Control costs,strictly implement the unit time accounting system and scientifically formulate an employee performance evaluation system.This paper analyzes the role of the amoeba business model from the perspective of profitability,which is helpful to optimize the introduction mode of the amoeba business model of enterprises,and provides a useful reference for enterprises that intend to introduce the amoeba business model to improve profitability.