Study On The Application Of Amoeba Model In The Cost Management Of WD Company

As the electronic market to reduce the threshold and battery prices continue to rise,the battery industry is facing more and more intense competition.The flexibility of the battery production process and the diversity of the product range make the production cost management work more difficult,and the traditional production cost management mode of the enterprise has been difficult to meet the requirements of enterprise development.In order to survive in a competitive market environment,enterprises must advance with the times and explore new management models to control costs.Amoeba operating model originated from the Kyocera Corp in Japan.It is a modernized management model through the division and authorization of enterprise organization,and then realizes the independent accounting and operation of a number of business units.The Amoeba operating model has three main purposes: One is to form independent nuclear accounting system which is closely linked with the market;Second is to cultivate an open management talent with advanced management philosophy;Third is to realize the joint participation of all employees in the enterprise management.This model provides new ideas for internal management of enterprises and is widely practiced in the world.WD company is a typical battery manufacturer in the coastal area of China and it has been introduced to the Amoeba operating model.The company hopes through reconstruction and combination of based organization to construct the suitable Amoeba model,then to strengthen the internal management of a virtuous cycle,improve production efficiency and market response sensitivity,make the awareness of cost management throughout all departments and sectors.This paper focuses on the Amoeba scheme of WD company,Firstly,the idea and methodology of Amoeba model are studied and sorted out,and the factors that can be used in this model used to lay the theoretical foundation for whole study;Secondly,the organizational structure and cost management mode of the company were analyzed,and the defects of the company's cost management were explored;Then,based on the actual situation of the company,the introduction of Amoeba model is analyzed,and the implementation of the model of Amoeba is carried out;Finally,the operation effect of the company's Amoeba program is analyzed and the conclusion is drawn.By importing the Amoeba model,WD has achieved the goal of improving management efficiency,which can reflect the value of management and provide a reference for optimizing the cost management of battery enterprises.