摘要
阿米巴经营是由日本"经营之圣"稻盛和夫提出的一种旨在激发全员参与经营的管理会计体系,稻盛和夫运用阿米巴经营成功带出了两家世界500强企业——京瓷和第二电信(KDDI),并使濒临破产的日航公司在短时间内扭亏为盈。本文简述阿米巴经营模式及其背景,并通过对目前中国造纸企业成本管理模式现状的分析,提出可在造纸企业中应用阿米巴经营模式的设想,并以A造纸企业为例,分析其应用阿米巴经营的可行性,试图给出A造纸企业推行阿米巴经营模式的建立方案,以期能为我国造纸企业在成本管理中导入阿米巴经营模式提供一定的指导。
Amoeba Management is a kind of management accounting system proposed by Japanese entrepreneur Inamori-Kazuo which aims to stimulate the whole staffto participate in the management. Mr. Inamori succeeded in using Amoeba to bring out two Fortune 500 companies-Kyocera and KDDI. This paper briefly summarized the business model and its background. Based on the analysis of the current situation of the cost management modes of papermaking enterprises in China, we proposed that Amoeba Management can be applied in papermaking enterprises. Moreover, taking A papermaking enterprise as an example, a programme for A papermaking enterprise to carry out Amoeba Management is tentatively established and may contribute to a holistic approach for the application of Amoeba Management in cost management of Chinese papermaking enterprises.
作者
肖领平
杨越超
丁文杰
谢可欣
程晨
YANG Yue-Chao;XIAO Ling-Ping;DING Wen-Jie;XIE Ke-Xin;CHENG Chen(College of Material Science and Technology,Beijing Key Laboratory of Lignocellulosic Chemistry,Beijing Forestry University,Beijing,100083 China)
出处
《纸和造纸》
2018年第4期45-50,共6页
Paper and Paper Making
基金
国家自然科学基金项目(21506013)
北京市级大学生创新创业训练计划项目资助(S201610022082)
关键词
造纸企业
阿米巴经营
成本管理
单位时间核算
papermaking enterprises
Amoeba management
cost management
unit time accounting
