Amoeba Management Accounting And Its Role

Because amoeba organizations carry out various businesses according to the independent accounting of small groups, it can also be called a high degree of freedom organization. This is not a passive organization controlled by others, but an organization that can consciously exert its subjectivity to carry out its work and enhance its ability. However, because it is a higher degree of freedom organization, leaders and members should have a higher sense of management and ethics.

First, the concept of cost control - cost reduction, cost reduction, cost control is one of the objectives of management accounting. At present, the concept of cost control is emerging one after another. The "price reduction cost method" used by Amiba is linked to the market price. This is actually the same as the target costing method, which has been explained in the previous blog. Market determines price, price determines cost, cost decides operation.

Two, the standard of measuring performance --- the unit time accounting system of unit time accounting system is a kind of management control system and performance evaluation system. Unit time accounting is the core accounting concept in Amoeba organization. The so-called "unit time accounting system" refers to the accounting system that reflects the added value produced in unit time.

The formula is (for production department): unit time added value = total added value / total labor time.

Among them, the total added value = GDP - deduction; total labor time is the summary of staff time.

The reason for this is that the deduction does not include the official staff's service charge.

First, in order to embody kazuo inamori In the philosophy of management, employees' interests should not be regarded as the cost of employees' pursuit of happiness. Therefore, the amount of official staff should not be included in the deduction.

Second, in order to prevent amoeba members from affecting the added value, the focus should be placed on Service charge On the size of this, it may encourage Amiba's style of comparison, which is not conducive to creating a business environment for innovative production.

In addition, the total labor time in the formula is normal working hours + overtime hours + internal and indirect public time, so Amiba must increase production efficiency and shorten production in order to improve his performance. Working hours The mechanism of introducing the concept of time management for performance evaluation is undoubtedly of great inspiration to domestic enterprises.

Thus, in the traditional cost management, the protagonist is the product, with the focus on the cost of production process. In Amoeba management, the protagonist is the staff, with the focus on the added value created by the amoeba team. The unit time accounting system not only minimizes Amiba's pursuit of cost, but also maximizes the added value of unit time. At the same time, the unit time accounting system also provides a clear balance of profit and loss, that is, the hourly wage of employees is equal to the equilibrium point of unit time added value.

Three, avoid opportunity loss --- the chain management of interest chain management between Amiba. The management of interest chain is a mechanism of speeding up the chain reaction of other Amiba organizations caused by the acceleration of a certain Amiba organization. The inherent requirement of avoiding loss of opportunity will form a common interest chain among Amiba organizations, thus promoting the management efficiency of Amiba organization and maximizing the overall interests of the company.

Although Amiba is a small unit, but is entrusted with the right to operate, so the unit leader will produce "himself is also a member of the operator" consciousness. So leaders will create an operator's sense of responsibility and strive to improve their performance. That is to say, from the "passive" position of employees, they have become the "initiative" position of leaders.