Design And Application Of Amoeba Business Accounting System

General Secretary Xi Jinping pointed out clearly in the nineteen major reports of the Communist Party of China: "our economy has shifted from high speed growth stage to high quality development stage".With the slowing down of economic developme nt,the degree of competition among enterprises in China is becoming more and more fierce.At the same time,the complex and severe situation at home and abroad also puts pressure on the development of enterprises.If enterprises want to survive in the market with fierce competition and uncertain changes,they must have the ability to adapt quickly,which puts forward higher requirements for enterprise management.In recent years,in order to maintain sustainable development,many domestic enterprises take the amoeba business model as a change plan to cope with environmental changes.This business model was put forward by Mr.Inamori Hefu,one of the "Four Saints of business" in Japan.The main points of this business model are to divide small accounting units,report accounting statements every day,analyze and improve differences,and participate passionately by all members.There are many domestic enterprises that introduce amoeba business model fail to promote the reform,or fail to real y implement the daily accounting statements,analyze and improve the differe nce in value-added per unit time,and ultimately fail to achieve the purpose of significa nt ly improving business efficienc y.In order to make the amoeba business model play a full role in the management of domestic enterprises,it is necessary to conduct in-depth research.Nowadays,the trend of social development also requires the enterprise management to be more precise,more data-based and more timely.Therefore,from the perspective of amoeba business model and information technology,this paper studies the design and application of amoeba business accounting system with company C as the case.First of al,this paper combs the relevant theories of business accounting,amoeba business model,and management accounting informatization.On the basis of clarifying the relationship between business accounting and management accounting,and the shortcomings of management accounting system under the amoeba business model,the framework of amoeba business accounting system is constructed.Secondly,through the data collection and in-depth research of company C,summarize the current situation and problems of its amoeba business,analyze the reasons,combine the solution with the framework of amoeba business accounting system,further refine and propose the framework of company C’s amoeba business accounting system,and respectively from three aspects: system module design,accounting rule setting,unit time value-added difference analysis model Elaborate.At the same time,in view of the possible problems in the process of system import and application,the system operation management method is formulated.It is believed that the design of amoeba business accounting system should focus on user needs,cost-effectiveness,system safety,etc.,and follow the principle of "data sharing,accounting flexibility,and thorough analysis ".The innovation of this article has the following two points: First,in theory,a preliminary exploration has been made on the design of the operating accounting system under the amoeba business model,refining the design principles and constructing a system framework,which has enriched the design of the amoeba operating accounting system Secondly,based on the analysis of the existing problems and causes of Amoeba’s operation of C company,the main points of the corresponding Amoeba’s business accounting system design plan are proposed.This plan has been approved by the company and is the next step.The design and implementation of Amoeba’s business accounting system in the stage provided ideas,and also provided a reference for other enterprises to build an Amoeba’s business information platform.