The Research On Cost Budget Management Under Amoeb Model

In order to achieve the goal of maximizing profits,enterprises should implement refined cost control.First,they must give full play to the enthusiasm of their employees and truly realize the participation of all employees.Among the Fortune500 Companies,Kyocera Group of Japan is the most typical full participatory management company.Inamori He founded Kyocera Group and,for the first time,used the business model of amoebae as the business objective of "maximizing sales,minimizing costs and maximizing profits." In the amoeba business model,the enterprise is divided into many independent units of amoeba,amoeba long-term management awareness at all levels have also been further strengthened and led all staff involved in the operation and management.The Kyocera group's unique management model is the result of the joint efforts of many amoeba units.In October 2017,the 19 th National Congress of CPC clearly pointed out that the supply side to deepen structural reforms,its main task is to "three to fall one up",that is to be in moderate expansion of aggregate demand at the same time,to production,to inventory,to leverage,to reduce cost,make a short board,this enterprise cost effect provides policy foundation.In order to survive in the fierce market competition,rubber enterprises must strengthen the cost control.On the one hand,it is necessary to reduce the cost,on the other hand,to improve the efficiency.The core of cost control is cost budget management.This paper first sorts out the domestic and foreign-related literature and theoretical basis of the amoeba business model,cost budget management,and studies the cost budget management under the amoeba model.Secondly,through an in-depth investigation of SW rubber enterprises,the status quo and problems of cost budget management are analyzed,and the necessity and feasibility of introduction of amoeba business model by SW enterprises are further pointed out.Thirdly,taking SW rubber manufacturing department as an example,using the methods of literature analysis,case study and experience summarization,the organization structure and production process of the company were divided into Amoeba organization,Pakistan unit cost estimates,through the unit time accounting table comparison amoeba units at all levels of time value-added,a clear start point,and constantly improve their work efficiency,thereby increasing profits.Finally,compare the manufacturing cost before and after the implementation of amoeba model and analyze the actual effect.It is concluded that the amoeba modelcan reduce the cost and efficiency of SW company,and improve the operation mode of amoeba model.The innovations of this paper include two points: first,enrich the theoretical research of budget management under the amoeba management model;second,through the cost budget in SW company,combined with the amoeba management model,the purpose of reducing the cost and increasing efficiency is achieved,which has a certain reference value.