Research On The Application Of Amoeba Model In Cost Control Of Sj Company

Under the background of overcapacity and deterioration of industry environment,the development of cement production enterprises is becoming more and more difficult.In order to occupy a better position in the highly competitive market,enterprise need to have their own advantage of cost control management.However,the traditional cost control method focuses on the afterwards cost control,and it can't manage the cost perfectly.The Amoeba model is a business model which emphasizes fully participation of employees,and it pursuits for the minimization of cost and the maximization of profit.Thus,enterprises can combine Amoeba model with cost control,which not only solve the problems such as cost control lag,cost consciousness and resources waste caused by actual cost method,but also help enterprises to improve their cost control mechanism and enhance their market competitiveness.Based on the author's practical experience in SJ company which implemented the Amoeba model,this paper firstly introduces the evolution of SJ's cost accounting method,describing the reason and the condition of SJ company's implementation of Amoeba model,and compares the cost-effectiveness of condition before and after the implementation of Amoeba model.Then the paper introduces the specific implementation process of Amoeba model in SJ company's pointing out the cost control method and main points in the implementation process.Besides the paper analyzes the effect of implements of the Amoeba model from the perspective of cost-effectiveness analysis.Finally,the paper gives some corresponding recommendations to solve the problems during SJ company's implementation of Amoeba model.Through the study,we find out that the Amoeba model can solve the lag of cost control caused by the actual cost method perfectly,and change the cost control model from post-event control to the whole-process cost control,which involves the control in advance,in progress and afterwards.The effect of cost control is so obvious that can improve the market competitiveness of SJ company.As for problems in the process of running Amoeba model,such as grass-roots level is not flexible,the transfer pricing between Amoeba is difficult to be fair,and the feedback of the report data flows in the form,this paper gives corresponding suggestions:breaking the barriers between the Amoeba level,from the market price push pricing method,and improving the training and measurement mechanism of Amoeba.The results of research aims to provide a reference for the cement production enterprises.