Key words of cost reduction and efficiency increase: cost reduction, efficiency increase and profit, profit management makes "cost reduction and efficiency increase" visible.
"Reducing costs and increasing efficiency" is not only a simple cost reduction, but also a strategy to improve profits, and its core goal is to create cost leadership for enterprises and ensure that enterprises maintain a leading position in the fierce market competition.
Amoeba assessment is a type of division of an enterprise into multiple self-operated units (amoeba), each with its own profit responsibility. This model was proposed by Japanese business scientist Kazuo Inamori, aiming to improve the efficiency and profitability of the entire enterprise by improving the sense of profit responsibility of each business unit, and become a killer tool for reducing costs and increasing efficiency.
In the amoeba model, each unit has its own profit and loss account, and employees are not just performing tasks, they are involved in the whole process of cost control and profit creation, thus increasing the sense of participation and belonging. This model encourages self-determination and responsibility for their own profits within the unit, so employees in the unit are more motivated to control costs and find more cost-effective ways to operate to reduce costs and increase efficiency.
U9 Cloud supports amoeba multi-level assessment and activates the self-motivation of "reducing costs and increasing efficiency"!
The important goal of the amoeba business model is "everyone becomes a manager", and amoeba is a business with full participation. Amoeba collaborates with each other to accomplish enterprise-wide goals by sharing resources and information. This way of doing business stimulates innovation and self-motivation for employees and organizations, while also enabling them to adapt more quickly to market changes.
Amoeba accounting can provide companies with a clearer understanding of the profit contribution of each profit center, so as to formulate and execute corporate strategies more accurately. On the one hand, the level of profit contribution determines the weight of bonuses and promotions of employees and the organization, which can better stimulate the enthusiasm of employees and drive the organization to reduce costs and increase efficiency more autonomously. On the other hand, it is easier to identify problems and bottlenecks in operations, thereby promoting change and innovation in the enterprise.
By building a multi-level and cross-organizational responsibility accounting system for group enterprises, Yonyou U9 Cloud fully supports the implementation of amoeba operation, realizes multi-level responsibility accounting of group-legal person-business unit (profit center)-department (profit center)-process section (profit center), and becomes a powerful engine for amoeba management, stimulates the vitality of organizations at all levels, and supports the realization of the goal of maximizing the overall benefit of the enterprise.
Figure: U9 Cloud's hierarchical assessment scenarios.
Multi-level assessment
Construct amoeba responsibility accounting entities according to business units such as business divisions, departments, process sections, and production lines.
Multi-structure assessment
Support the construction of responsibility entities across legal persons and organizations, and support three modes: organizational overlapping, administrative refinement, and matrix.
Multi-factor assessment
Support free definition of assessment elements, under the accrual system, you can also specify whether the elements are accounted for to the responsible entity or accounted for the product.
and moreDimensional analysis
Support result query and analysis under the multi-assessment system.
From 700 million to 4.7 billion, the amoeba assessment has enabled Tianrun Industry to reduce costs and increase efficiency
As the largest crankshaft manufacturer in China, Tianrun Industrial Technology Co., Ltd. is a professional manufacturer with the production of "Tian" brand internal combustion engine crankshaft as the leading product, and the company's business involves the development of internal combustion engine power parts, railway equipment and machine tool equipment, tooling and mold manufacturing, automation and intelligent equipment, commercial vehicle air suspension and other fields. Tianrun Industry is the vice chairman unit of China Internal Combustion Engine Association, the chairman unit of China Crankshaft Connecting Rod and High Strength Bolt Branch, and the single champion enterprise of China's manufacturing industry and the single champion enterprise of China's foundry industry.
In 2009, Tianrun Industrial operating income of more than 700 million, in order to meet the requirements of IPO listing internal control specifications, the company chose UFIDA U9 Cloud, built a multi-legal person, multi-business group unified digital intelligence platform, business coverage headquarters and 7 subsidiaries, the first chain, production, finance and other fields have been fully applied, effectively improving the company's management level.
In 2018, in order to further stimulate the vitality of the organization, so that the company can continue to improve its operating efficiency and continue to develop rapidly, Tianrun Industry decided to implement the amoeba assessment model. Through the introduction of U9 Cloud responsibility assessment, 56 production assessment entities have been built, 72 digital assessment reports have been issued, and a complete amoeba-based internal cost accounting system has been established. As a result, the accounting is more refined and the data is more accurate, which can not only assess in detail whether the occurrence details of the 34 cost items in the workshop exceed the standard, but also assess the excess of the 34 cost items of the product.
After 3 years of implementation, in 2021, Tianrun Industry's sales revenue will grow rapidly to 4.7 billion, achieving leapfrog development. As CIO Cong Hongfeng said: "Through the implementation of amoeba responsibility assessment, the system will automatically extract business transaction data from the business system, carry out data modeling and business accounting, and quickly form accounting results, which stimulates the endogenous power of the enterprise and promotes the continuous improvement of organizational efficiency." ”
Where did the nearly 400 Bakao come from?
Founded in 2022, Kehua Holdings is a manufacturing enterprise specializing in the production of automotive turbocharger parts, construction machinery parts, hydraulic pump valves and new energy auto parts.
1. International third.
In the process of enterprise growth and development, Chen Hongmin, chairman of Kehua Holdings, once said: responsibility to the person, package to the household, to achieve a win-win situation for the enterprise and employees. It seems to be a simple sentence, but it has led Kehua Holdings to knock on the door of amoeba management. Through the implementation of amoeba responsibility accounting, they have built nearly 400 amoeba accounting subjects, which has stimulated the self-motivation of the organization to reduce costs and increase efficiency, enhanced the combat effectiveness of the enterprise, and laid the foundation for the rapid expansion of the enterprise.
QSo, where do these 400 amoeba accounting subjects come from?
Answer: In order to realize the amoeba model, Kehua Holdings has created a first-class amoeba assessment system based on standard cost of the company, department and production with the help of UFIDA U9 cloud responsibility accounting.
The first layer is the factory level
For Kehua Holdings, the factory is mainly responsible for production, while sales and procurement are centralized by Kehua Group as a whole, and efficient business coordination is achieved through internal pricing and internal transactions. In this process, Kehua shares and factory accounts are recorded at internal transaction prices, and the three factories issue independent balance sheets, income statements and cash flow statements.
The second level is the career level
This involves internal transactions in the foundry business and machining business of the three major plants. They follow the rules of revenue recognition and use the business entity as the cost center to realize the aggregation of expenses.
The third layer is the production line level
This is the biggest innovation point explored by Kehua Holdings' amoeba model. Since both the casting business and the machining business have multiple production lines, internal transactions and pricing are also carried out between the production lines and the business units. The production line acts as a cost center and completes the collection of expenses.
According to the needs of responsibility accounting, Kehua Holdings has defined 310 responsible entities, and the data of subordinate responsible entities can be automatically convoluted. Among them, there are 247 production line buses, 54 department buses, and 9 organization buses, which can be accounted for to the production line, and the data of the production department are summarized from the production line, and the production line changes can also be flexibly adjusted.
The effect of self-drive and continuous improvement through amoeba management and stimulation of personnel through amoeba management is obvious. It is understood that in 2020 alone, Kehua Holdings' performance has increased by 20 million yuan. In the process of amoeba's digital intelligence, Kehua Holdings has leveraged the gears of rapid development.
Enterprise platform, employee amoeba! If you want to say "reduce costs and increase efficiency", please grasp the killer feature of amoeba assessment!