【摘要】：從分析的角度來看,我國目前有很多的企業(yè),特別一些中小型企業(yè),都面臨了較多的挑戰(zhàn),并且我國的勞動(dòng)力成本較低的優(yōu)勢(shì)已經(jīng)在慢慢減弱,資源也在被快速地消耗,企業(yè)目前為止主要面臨的是生產(chǎn)成本和各種費(fèi)用的不斷升高的問題,特別是在國際環(huán)境也不太樂觀的今天,產(chǎn)業(yè)的升級(jí)為新興市場(chǎng)的國家?guī)砹艘欢ǖ膬?yōu)勢(shì),也和我們國家的一些傳統(tǒng)企業(yè)開展了競(jìng)爭(zhēng),因此,我國正面臨者一些危機(jī)因素,面臨這樣的困境,我們國家的企業(yè)應(yīng)該要積極地去尋求新的模式,以此來為企業(yè)的發(fā)展帶來新的機(jī)遇,改變企業(yè)的效益陷入不斷走低趨勢(shì)的困境。本文主要研究的是對(duì)N公司實(shí)施阿米巴模式的經(jīng)營案例,該案例主要是結(jié)合N公司的實(shí)際情況,將阿米巴模式運(yùn)用到N公司的成本控制活動(dòng),以及績(jī)效評(píng)價(jià)活動(dòng)中去,這樣一來,企業(yè)的管理水平會(huì)得到一定的提升,同時(shí)各環(huán)節(jié)的生產(chǎn)效率和反應(yīng)速度也會(huì)跟著有所提升,那么,企業(yè)的生產(chǎn)經(jīng)營成本會(huì)因此降低,從而提高企業(yè)績(jī)效得到了一定提高,最終增加企業(yè)的活力。本研究運(yùn)用的方法有如下幾種:對(duì)數(shù)據(jù)進(jìn)行對(duì)比分析法、通過閱讀文獻(xiàn)進(jìn)行總結(jié)的方法、表現(xiàn)數(shù)據(jù)內(nèi)容的圖表結(jié)合法以及最后得出結(jié)論的歸納總結(jié)法,在理論的部分,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,最關(guān)鍵的就是找到了這樣的模式里面可以被充分借鑒的一些因素,最后帶著這些方法運(yùn)用到實(shí)踐中去,在實(shí)踐的過程中不停的跟進(jìn)進(jìn)行歸納總結(jié),該模式主要針對(duì)該公司各部門,對(duì)它們進(jìn)行了阿米巴生產(chǎn)經(jīng)營核算,將公司整體費(fèi)用進(jìn)行合理劃分,然后根據(jù)劃分出的數(shù)據(jù)分析效益,最后得出來阿米巴實(shí)施的結(jié)論。根據(jù)結(jié)論來看是否值得行業(yè)借鑒,如此一來便體現(xiàn)出了本文的研究?jī)r(jià)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.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F49

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