阿米巴模式下传统制造业成本控制研究.docx

摘要 作为一家传统的钢铁制造公司，济南钢铁在钢铁行业整体“阵痛期”也一直低迷不振，更迫使济钢寻求新的方法控制成本、精细核算。阿米巴模式作为精细化核算的典型，不仅将会计核算单位划分细小到工序甚至设备，并且可以培养全员参与的工作气氛，充分调动员工积极性去降低成本，做到“利润最大化，成本最小化”。 本文通过介绍阿米巴经营的思路和目的、成本控制方法、核算制度，以济钢为对象进行案例分析，找出其现存的成本控制问题，在确认可行的基础上试图引入阿米巴经营，并对阿米巴经营产生的经济效益和问题进行了分析。 本文主要研究了在阿米巴引入过程事前、事中和事后公司应采取的措施，事前应做可行性分析，确保公司满足阿米巴经营的条件，事中模拟其运行机制，事后对模拟效果进行反馈，找出潜藏的问题并得以解决。 通过研究表明阿米巴的引入的确在一定程度上解决济钢的成本控制问题并可以调动员工的积极性，但在实施过程中也应根据公司内部情况具体问题具体分析。 阿米巴经营在国内仍有很大的引入空间，它对企业产生的经济效益是可观的。但国内以某具体公司实施阿米巴经营为研究对象的论文并不多见，这便成为了本文特色所在。 关键阿米巴经营；成本控制；单位时间附加值 Abstract As a traditional steel manufacturing enterprise, Jinan Iron Steel Group Corporation hasbeen unprofitable for several years since the depression of the whole steel industry. This situationpushed Jinan Iron Steel Group Corporation to find a new method to manage and control cost.Amoeba operating, a symbol of business accounting, can not only divide accounting units intoindependent manufacturing processes or even typical equipment, but also cultivate afiill-participation working atmosphere, mobilize the enthusiasm of the staff to reduce costs andachieve the goal of minimization of cost and maximization of profit,^. This paper firstly introduces Amoeba operating, including its thoughts and purpose, the costcontrolling method, and the calculating principle. Then the existing problems of Jinan Iron Steel Group Corporation are shown in the second chapter. After analyzing the feasibility of theintroduction of Amoeba operating, this paper simulates operation in this company and studieseconomic benefit for Jinan Iron Steel Group Corporation. Finally, considering the actualsituation, the paper studies the potential problems and proposes solutions. This paper mainly studies the measures that should be taken before, during and afterintroducing amoeba model. The company should do feasibility analysis beforehand to ensure thatthe company meets the conditions. During its operation, the company should simulate theoperating mechanism. And analyze its eco