Comparison of Management Accounting: Amoeba Operating and Theory of Constraints
|Keywords:||管理會計;阿米巴經營;單位時間利潤;TOC產出會計;Management Accounting;Ameoba Operating;Profit per Hour;Throughput Accounting|
The profit per hour is the uniform system which to evaluate the each department’s performance in the "Amoeba operating" that was originated from Kyocera Mr.Inamori san created. The enterprise is segmented many individual departments according to functional orientation and projects who is called "Amoeba". The amoeba leader is assigned in the each amoeba division for taking responsibility to work hard enough to grow up the value of profit per hour for themselves. Base on Kyocera’s uniqueness philosophy and accounting thinking as the core guideline: revenue maximization, cost minimization of activities and process’s time to shorten by improving. Amoeba accounting is similar to throughput accounting in Theory of Constraints (TOC).They evaluate department’s performance are not only by financial value which are different from the traditional accounting. In addition includes the time concept in management accounting evaluation. So that all employees without professional financial accounting background also easier to understand how much contribute to production themselves. Thereby also to enhance the family-owned centripetal. Because of local optimum thinking drives that is a high possible of decreasing in revenue while each division of amoeba pursue profit to maximize per hours value. There will to compare the traditional accounting, amoeba accounting and the throughput accounting’s differentiations and similarities. It is to prove the local optimum will not equal to global optimum by a virtual factory’s proposal.
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