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阿米巴是一种单细胞动物,身体形状经常变化,以适应外部环境。阿米巴经营模式是日本经营之圣稻盛和夫的发明,其以阿米巴经营模式创造了3家世界500强企业,并经历了日本乃至世界经济危机,保持持续发展。当前,我国财政部正在大力推行企业管理会计建设。管理会计是为管理者提供服务的会计,以财务会计数据为基础,提供便于管理者作出决策的信息。阿米巴经营模式与管理会计结合是对管理会计的创新。本文在概述阿米巴经营模式的基础上,分析了阿米巴经营模式对管理会计的影响,进而提出了阿米巴经营模式下管理会计的创新措施。
Amoeba is a kind of single-celled animal, the body shape often changes to adapt to the external environment. Amoeba business model is the invention of the Japanese-run Shinto Shinto husband, the amoeba business model to create three of the world’s top 500 enterprises, and experienced Japan and the world economic crisis, to maintain sustainable development. At present, China’s Ministry of Finance is vigorously promoting the construction of enterprise management accounting. Management accounting is the accounting services provided to managers, based on financial accounting data, to provide managers with easy access to information for decision-making. Amoeba management model and management accounting combination of management accounting innovation. Based on an overview of the business model of amoeba, this article analyzes the impact of the business model of amoeba on management accounting, and then puts forward the innovative measures of management accounting under the amoeba business model.