LC公司阿米巴模式下的成本管理方案研究

发布时间：2018-01-20 04:16

本文关键词： 国有企业阿米巴模式成本赋权　出处：《西北大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着国家电力体制改革的深入,电力行业的垄断利润空间正在被慢慢消减,对于在夹缝中求生存的SPG集团这个问题更为紧迫,本文以SPG集团下属LC公司为代表,通过证明该公司业务和SPG集团供电主业的相似性,表明在LC公司试验有效的方法将可以被推广到更大范围内从而收到较好的管理效果的目的。本研究运用观察法、分析法、归纳法、图表结合法、定性与定量分析结合法,通过对京瓷(KYOCERA Corporation)阿米巴模式的基本原理与核算方法、考核方式进行学习研究,找到阿米巴模式中可被借鉴的组织形式、赋权方案、考核方式。再从分析LC公司业务特点、业务流程、部门流程、服务增值点和成本构成分析、盈亏平衡点分析入手,发现其成本管理的现状和问题,并以此为基础说明引入阿米巴模式的可能性。通过对比京瓷与LC公司背后深层次的差异之处,论证引入阿米巴的可行性和必要性。再以LC公司现状为出发点,设计出引入阿米巴模式的赋权方案,组织框架方案,组织实施方案以及组织评价方案等并对模拟实施效果进行了预测。最后得出在充分了解企业组织特点的情况下,借鉴阿米巴模式的思路可以有效地调动管理者和被管理者的主观能动性,使员工积极主动的以所在阿米巴组织为核心进行生产活动和管理活动从而提高各个组织的绩效继而达到提高整体组织绩效的目的,使管理的价值得到体现。
[Abstract]:With the deepening of the reform of the national power system, the monopoly profit space of the power industry is gradually reduced, for the survival of the SPG Group in the gap this issue is more urgent. This paper takes LC Company of SPG Group as the representative, and proves the similarity between the company's business and the main power supply industry of SPG Group. It is shown that the effective method in LC company can be extended to a wider range to achieve better management results. In this study, the methods of observation, analysis, induction, chart, qualitative and quantitative analysis were used. Through the Kyocera KYOCERA Corporation amoeba model of the basic principles and accounting methods, assessment methods to study. Find out the organization form of amoeba model that can be used for reference, empowerment scheme, assessment methods. Then from the analysis of LC business characteristics, business processes, departmental processes, service value-added points and cost composition analysis. Start with break-even point analysis, find out the current situation and problems of cost management, and on this basis explain the possibility of introducing amoeba model. By comparing Kyocera and LC company behind the deep-seated differences. To demonstrate the feasibility and necessity of the introduction of amoeba. Then based on the status quo of LC company, the paper designs the weighting scheme and organizational framework scheme of the introduction of amoeba model. The organization implementation scheme and the organization evaluation plan are also predicted. Finally, under the condition of fully understanding the characteristics of enterprise organization, the idea of using amoeba model for reference can effectively mobilize the subjective initiative of managers and managers. In order to improve the performance of each organization and then achieve the purpose of improving the overall organizational performance, the value of management can be reflected by making the employees take the Ameba organization as the core to carry out production activities and management activities.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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