阿米巴模式应用在N公司中的案例分析

发布时间：2018-09-01 20:20

【摘要】：从分析的角度来看,我国目前有很多的企业,特别一些中小型企业,都面临了较多的挑战,并且我国的劳动力成本较低的优势已经在慢慢减弱,资源也在被快速地消耗,企业目前为止主要面临的是生产成本和各种费用的不断升高的问题,特别是在国际环境也不太乐观的今天,产业的升级为新兴市场的国家带来了一定的优势,也和我们国家的一些传统企业开展了竞争,因此,我国正面临者一些危机因素,面临这样的困境,我们国家的企业应该要积极地去寻求新的模式,以此来为企业的发展带来新的机遇,改变企业的效益陷入不断走低趋势的困境。本文主要研究的是对N公司实施阿米巴模式的经营案例,该案例主要是结合N公司的实际情况,将阿米巴模式运用到N公司的成本控制活动,以及绩效评价活动中去,这样一来,企业的管理水平会得到一定的提升,同时各环节的生产效率和反应速度也会跟着有所提升,那么,企业的生产经营成本会因此降低,从而提高企业绩效得到了一定提高,最终增加企业的活力。本研究运用的方法有如下几种:对数据进行对比分析法、通过阅读文献进行总结的方法、表现数据内容的图表结合法以及最后得出结论的归纳总结法,在理论的部分,本文首先研究了京瓷公司阿米巴模式的基本原理,然后分析了京瓷采用的考核方法,最关键的就是找到了这样的模式里面可以被充分借鉴的一些因素,最后带着这些方法运用到实践中去,在实践的过程中不停的跟进进行归纳总结,该模式主要针对该公司各部门,对它们进行了阿米巴生产经营核算,将公司整体费用进行合理划分,然后根据划分出的数据分析效益,最后得出来阿米巴实施的结论。根据结论来看是否值得行业借鉴,如此一来便体现出了本文的研究价值。
[Abstract]:From an analytical point of view, at present, there are many enterprises in our country, especially some small and medium-sized enterprises, which are facing more challenges. Moreover, the advantages of lower labor costs in our country have been gradually weakened, and resources are also being consumed rapidly. So far, enterprises are mainly faced with the problem of rising production costs and various kinds of expenses. Especially in the international environment, the upgrading of industries has brought certain advantages to countries in emerging markets, especially today, when the international environment is not very optimistic. We are also competing with some traditional enterprises in our country. Therefore, our country is facing some crisis factors and is facing such a dilemma. Our country's enterprises should actively seek new models. In order to bring new opportunities for the development of enterprises, change the efficiency of enterprises into a declining dilemma. This paper mainly studies the case of implementing amoeba mode to N Company, which is mainly applied to the cost control activities and performance evaluation activities of N Company in combination with the actual situation of N Company. In this way, the management level of the enterprise will be improved to a certain extent, and the production efficiency and reaction speed of each link will also be improved with it. Then, the production and operation costs of the enterprise will be reduced as a result. In order to improve the performance of the enterprise to a certain extent, and ultimately increase the vitality of the enterprise. The methods used in this study are as follows: the comparative analysis of the data, the method of summarizing the data by reading the literature, the method of combining charts and charts that show the content of the data, and the method of concluding the conclusion, in the part of the theory, This paper first studies the basic principle of the amoeba model of Kyocera Company, and then analyzes the examination method adopted by Kyocera. The most important thing is to find some factors that can be fully used for reference in such a model. Finally, with these methods applied to practice, in the process of practice, the continuous follow-up to sum up, this model is mainly aimed at the various departments of the company, to carry out amoeba production and management accounting. The whole cost of the company is divided reasonably, and the benefit is analyzed according to the data of the division. Finally, the conclusion of amoeba implementation is drawn. According to the conclusion to see whether the industry is worth learning, so it reflects the research value of this paper.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F49

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