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                    阿米巴模式下A企业管理会计方法的改进

                    时间:2019-03-18 来源:中国管理信息化 作者:梁更维 本文字数:3388字

                      摘    要: 经济的持续发展以及行业竞争的不断加剧使得管理会计在企业经营管理之中发挥的作用越来越明显。本文以A企业为例,基于阿米巴管理模式这一新兴管理会计体系对企业经营之中的成本控制进行研究,希望能对企业更好地应用阿米巴模式奠定良好的理论基础,并提供一些实践借鉴。

                      关键词: 企业; 管理会计; 阿米巴模式;

                      0、 引言

                    星云棋牌官网下载   MIANDUIJILIEDESHICHANGJINGZHENG,ZAICHENGBENZENGJIA、CHANNENGGUOSHENG、SHICHANGFENHUAJINGXIDEQINGKUANGXIA,TONGXINGYEZHIJIANDEJINGZHENGYEZAIBUDUANJIAJU,QIYESUOMIANLINDETIAOZHANZHUJIANZENGDUO,XUYAOQIYEZUOHAONEIBUDEGUANLI。ZAIQIYEJINGYINGGUANLIZHONG,GUANLIHUIJIZUOWEIGUANJIANYIHUAN,NENGGOUWEIQIYEJINGYINGJUECETIGONGKEKAODEZHICHENG,JINERZAIQIYEYINGLISHUIPINGTIGAOFANGMIANFAHUIZHONGYAODEZUOYONG。ERAMIBAJINGYINGMOSHIZUOWEIGUANLIHUIJITIXI,CONGCHENGBENKONGZHIDEJIAODUCHUFAYOUXIAOKAIZHANGUANLIGONGZUO,JIUKEYIZAIGEGEHUANJIESHIXIANDUICHENGBENDEQUANMIANGUANLI。

                      1 、基础概述

                      1.1 、管理会计

                      MUQIAN,HUIJIZHUYAOBAOHANLECAIWUHUIJIHEGUANLIHUIJILIANGGEBUFEN。CHUANTONGDECAIWUHUIJIGONGZUOYIHUIGUGUOQUWEIZHU,FUZEFANYINGBINGBAOGAOQIYEDECAIWUZHUANGKUANG、JINGYINGCHENGGUO;GUANLIHUIJIZEYIMIANXIANGWEILAIWEIZHU,YANGELVXINGYUCE、GUIHUA、KONGZHI、KAOHEDENGZHINENG。YOUCIKEJIAN,GUANLIHUIJISHIJISHANGJIUSHIJIANGZHONGDIANFANGZHIZAIQIYEGUANLIFANGMIAN,BINGFEISHIDUIQIYECAIWUJIANDANDEJILUYUHESHI,ERSHICHENGWEIQIYEGUANLIDEZHONGYAOZUCHENGBUFEN[1]。

                      1.2 、阿米巴管理模式

                      AMIBAGUANLIMOSHIZHUYAOSHIJIANGDAGUIMOQIYEJINGYINGGUANLIZHIJIEHUAFENWEIYIGEGEXIAOXIAODETUANDUI,RANGMEIYIGEDOUXINGCHENGZIWODEJINGYINGMOSHI,BINGQIEPEIYANGJUYOUJINGYINGYISHIDELINGDAOREN,ZUIZHONGMANZUJINGYINGQUANYUANHUADEYAOQIU。

                      1.3、 阿米巴经营模式的优点

                      AMIBAMOSHISHIJIYUXIANCHANGDESHIJIQINGKUANGLAIZUOHAODUIYINGDIAOZHENGDEYIZHONGGUANLIHUIJITIXI,DUIYUBAOBIAONEIRONGDEJINGZHUNDUHESHIXIAOXINGYAOQIUJIAOGAO,XUYAORANGYUANGONGDUIQIYESHIJIQINGKUANGYOUCHONGFENDELEJIE。TONGGUO“LIANGHUAFENQUAN”DEJINGYINGLINIAN,BANGZHUYUANGONGTISHENGQIZIZHUJINGYINGYISHI,RANGYUANGONGZHUDONGCANYUDAOQIYEJINGYING,LIYONGSHUJULAIFANYINGDANGSHIDEJINGYINGQINGKUANG,BINGQIEFENXISHIJIJINGYINGZHIZHONGKENENGCHUXIANDEWENTI,BINGQIEJIANGWENTIJIEJUE。

                      在国内大部分企业中,管理会计应用相对滞后,领导人员依旧注重对于各项财务指标的关注,忽视了经营过程的管理。就算是部分企业重视成本的控制,但是依旧停留在固定成本和事后成本,无法满足领导的期望。但是阿米巴模式的使用,就可以实现各个环节的有效控制,并且也可以清楚地划分责任,确保做好全面管理[2]。
                     

                    阿米巴模式下A企业管理会计方法的改进
                     

                      1.4、 阿米巴经营模式实施路径

                    星云棋牌官网下载   ZHENDUIAMIBAJINGYINGMOSHIDESHISHI,QIZHUYAOSHIBAOHANLESANGEFANGMIAN,ZHIJIEJIANGZUZHIJIAGOUFENLIEWEI“AMIBA”ZUZHI,RANGMEIYIGEZUZHIZUOHAODULIDEHESUAN,WANSHANJIEGUOKAOHEYUDUIYINGDEFANKUIGONGZUO,JUTIRUTU1SUOSHI。

                      图1 实施路径示意图
                    图1 实施路径示意图

                      DUIYUAMIBADEHUAFEN,ZHUYAOSHIJIYUQIYEDESHIJIJINGYINGQINGKUANG,ZHIDINGHELIDEBIAOZHUN,JIANGZUZHIJIEGOUHUAFENWEIDULIHESUANDEXIAOJITI。HELIDEHESUANTIXIZHUYAOSHIZHENDUIAMIBAZHIJIANNEIBUJIAOYIDEMINGQUEJISUAN,NENGGOUMANZUQIHESUANGUIZEDEYAOQIU。AMIBAKAOHEZHUYAOSHIDUISHIJIJINGYINGQINGKUANGJINXINGKAOCHA,ZHENDUIJIEGUOJINXINGFENXI,BINGQIEYOUDUIYINGDEJIANGCHENG。YOULEKAOHEJIEGUO,CAINENGGOUDUIZHIQIANDEHUAFENBIAOZHUNYIJIHESUANTIXIDEHESHIXINGJINXINGJIANCHA,GUANCHAQISHIFOUNENGGOUDADAOYUQIDEJINGYINGMUBIAO,BINGQIEHAIXUYAOJIANCHAAMIBADEHUAFENSHIFOUNENGGOUMANZUQIYEXIANYOUDEGONGZUOTEXINGHEGONGZUOLIUCHENGDEYAOQIU,ZUIZHONGQUEDINGAMIBAXIAOZUSHIFOUNENGGOUCHIXUDICUNHUOXIAQU。

                      2 、A企业简介及管理会计方案的构建

                      2.1、 A企业简介

                    星云棋牌官网下载   AQIYECHENGLIYU2009NIAN,ZHUCEZIJINDADAO3.3YIYUAN,YONGYOU6GEFENCHANG,QIZHUYAOSHICONGSHIFANGZHIXINGYE,QICHANPINTONGGUOLINGSHOUHUOZHEPIFADENGFANGSHIWANCHENGDUIWAIXIAOSHOUGONGZUO,BINGGENJUKEHULAIYANGTIGONGDINGZHIFUWU,SHIXIANDUIBANCHENGPINHUOZHECHENGPINDEJIAGONG、ZHUANGPEIDENGCAOZUO。

                      2.2、 管理会计方案的构建与实施

                      2.2.1、 单元的划分

                      GUANLIHUIJIFANGANDEGOUJIANYUSHISHI,HAIXUYAOJIANGDUIYINGDEAMIBADANYUANHUAFENYUANZEQUEDING,GENJUHUADINGYAOQIUJIANLIZERENZHONGXIN,RUCIJIUNENGHUAFENJUTIDEAMIBADANYUAN,RUTU2SUOSHI。AQIYEYONGYOU6GEFENCHANG,MEIYIGEFENCHANGDOUYONGYOUDULIDESHENGCHAN、RENLI、CAIWU、YANFA、XINGZHENGDENGBUMEN,KEYIDULIWANCHENGJIEDANYEWU,JUCISHISHISHENGCHAN,BINGTONGGUOXIAOSHOUHUOQUSHOURU。WEISHUNLISHIYONGAMIBAMOSHI,QIYEJUEDINGANZHAOYUANBENDEZUZHIJIAGOULAIHUAFENAMIBADANYUAN。ZHIJIEJIANGYUANBENDEZUZHIJIEGOUHUAFENWEISANJI,MEIYIFENCHANGZUOWEIYIJIAMIBA;JIANGQICAIWU、XIAOSHOU、CANGCHU、XINGZHENGDENGBUMENZUOWEIERJIAMIBA;GENJUXIANGGUANYAOQIUHEYUANZEKEXUEHUAFENZHIZAO、FENGTOU、DINGXINGYIJIBAOZHUANGDENGGANGWEI,SHIYUANGONGXINGCHENGDUOGEBANZU,GOUJIANQIYEDESANJIAMIBA。

                      图2 阿米巴组织划分示意图
                    图2 阿米巴组织划分示意图

                      2.2.2 、内部购销流程

                      JIANLINEIBUGOUXIAOZHIDU,HAIXUYAOMINGQUEQIDUIYINGDENEIBUGOUXIAOLIUCHENG(JIANTU3SUOSHI)。ZHENDUIAQIYEBUTONGSHENGCHANCHEJIAN,QISHENGCHANGONGXUYOUZHEMINGQUEDESHANGXIAYOUGUANXI。GENJUQIYESHENGCHANCHANPINDELIUCHENGXINGTEZHENG,AQIYEJIAQIANGFENXIHEYANJIU,ZUIZHONGJUEDINGJIYUCHANPINSHENGCHANLIUCHENGJIANLINEIBUGOUXIAOZHIDU。RUCIYILAI,SHANGYOUGONGXUDUIYINGDEAMIBAJIUNENGBABANCHENGPINXIAOSHOUJIXIAYOUDEAMIBA,ZAISHENGCHANBAOZHUANGHUANJIEXINGCHENGZUIZHONGDECHENGPIN,ZAIXIANGXIAOSHOUAMIBACHUSHOU。ZHEILIDEXIAOSHOUAMIBAJIUSHIZHENDUICHANPINWANCHENGDUIWAIXIAOSHOUGONGZUO[3]。

                      图3 内部购销流程示意图
                    图3 内部购销流程示意图

                      3、 阿米巴模式下A企业管理会计方法的改进

                      3.1、 制造和管理费用的合理分摊

                    星云棋牌官网下载   DUIYUAQIYEERYAN,ZAISHIYUNXINGDEJIEDUAN,QINEIBUZHUANYIDINGJIAYIDINGKAOLVYOUGUANZHIZAOAMIBADEZHIZAOFEIYONG、GUANLIFEIYONGDENGZHICHU,BUGUOZAIZHENGSHISHIYONGAMIBAYIHOUJIUBINGQILEGAIZUOFA。RUGUOAQIYENENGGOUYUJIXIAOPINGJIATIXIXIANGHUJIEHEQILAI,ZHEIYANGJIUKEYIZAISHIYUNXINGHUANJIESHIYONGNEIBUZHUANYIDINGJIAFANGFA,ZHEIGENGYOUZHUYUJINGQUEHESUANQIYEDEZHIZAOAMIBA。YUCITONGSHI,ZAIHESUANHUANJIEXUYAOLIANGHUACHULIGONGGONGZIYUAN,JIANCHIGENJUSHOUYICHENGDUJIANGQIKEGUANDI、HELIDIFENPEIJIZHIZAOAMIBA。RUZHENDUIGONGNUANFEI、FANGWUZUJINDENG,KEYIJIYUAMIBADEJINGYINGCHANGDIMIANJIFENTAN,ERRENLIZIYUANBUMENDEFEIYONGJIUYIAMIBARENYUANSHULIANGWEIYIJUJIAYIFENTAN。ZHENDUIXINGZHENGBUMENCHUXIANDESHIJIFEIYONG,YINGYIAMIBADESHOURUWEIYIJUJINXINGFENTANCHULI。ZHEIYANGZUOBUJINNENGJINYIBUTIXIANQIYEHESUANDELAIDEAMIBALIRUNYUDANWEISHIJIANLIDEFUJIAZHIDEHELIXING、KEXUEXING,YENENGSHIQIJUYOUGENGMINGXIANDECANKAOXING。

                      3.2、 阿米巴模式下绩效评价体系的有效改进

                    星云棋牌官网下载   JIUMUQIANDESHIJIQINGKUANGLAIKAN,AQIYEQUESHAOWANSHANDEQUANMIANJIXIAOPINGJIATIXILAIPINGJIAAMIBAJIXIAO,TEBIESHIWEIRAOAMIBAMOSHIZHIZAOAMIBASHIMEIYOUJIXIAOPINGJIAFANGFATIGONGZHICHI,YEWUFAZAIJIXIAOPINGJIAZHONGCHONGFENFAHUIGUANJIANXINGZHIBIAO“DANWEISHIJIANFUJIAZHI”DEHEXINZUOYONG。RUGUOWUFALIYONGJIXIAOPINGJIATIXIKEXUEPINGJIAQIYESHIYONGAMIBAMOSHIQUDEDEJINGYINGCHENGGUO,NEIMEAMIBACHENGYUANJIUDEBUDAOYOUXIAODEJILI。SUOYI,ZHENDUIAQIYEZHIZAOAMIBA,JIUKEYIJIYUPINGHENGJIFENKALAIJIANLIJIXIAOPINGJIATIXI[4]。

                      ZHENDUIGUANJIANJIXIAOZHIBIAODESHEDING。SHOUXIAN,JIANGQIYENEIBUYUANBENCUNZAIDEDADUOSHUZHIBIAOHUOGUANJIANXINGJIXIAOZHIBIAOBAOLIUXIALAI,YINWEIZHEIYIBUFENZHIBIAOBENSHENJIUSHIGENJUCONGSHENGCHAN、JINGYINGHEGUANLIDENGGONGZUOZHONGDEDAODEJINGYANZHIDINGQILAIDE,ZAIQIYEYUANYOUDEJIXIAOPINGJIAZHONGQIDAOGUANJIANZUOYONG,CANKAOJIAZHIJIAODA。YINCI,QIYEYAOZHUYITIXIANYUANYOUJIXIAOZHIBIAODEZHONGYAOZUOYONG,BUJINYAOXIANGGEBUMENFUZEREN、XIANGGUANYUANGONGDENGZHENGQIUYIJIAN,YIQIYEFAZHANZHANLVEWEIHEXINZHONGXINTIANJIAYIXIEXINZHIBIAO,ZHEIXIEZHIBIAODADUOSHUDOUSHIKEHUWEIHUHEXUEXIWEIDU、CHENGZHANGWEIDUFANGMIANDEZHIBIAO,SHIAQIYEZAIGUOQUJINXINGJIXIAOPINGJIASHIHULVEDEZHIBIAO,HAIYAOJIANGQIHEAMIBAMOSHIJIEHEZAIYIQI,YINRUDANWEISHIJIANFUJIAZHIZHIBIAO,SHIXIANZUIDAHUADEXIAOSHOUEHEZUIXIAOHUADEFEIYONGZHEIYIJINGYINGMUBIAO。SUOYIAQIYEZAICAIWUWEIDUSHANGGOUJIANGUANJIANXINGJIXIAOZHIBIAOSHI,SHOUXIANJIUXUYAODUIDANWEISHIJIANFUJIAZHIJINXINGKAOLV,JIANGQISHIZUOZAIAMIBAMOSHIZHONGKAIZHANJIXIAOPINGJIAGONGZUODEHEXIN。GUANJIANXINGJIXIAOZHIBIAORUBIAO1SUOSHI。

                      表1 阿米巴模式的关键性绩效指标
                    表1 阿米巴模式的关键性绩效指标

                    星云棋牌官网下载   FENPEIJIXIAOZHIBIAODEQUANZHONG。ZHUYAOSHILIYONGKAOPINGQUANZHIYINZIDEPANDUANBIAOLAIMINGQUEBUTONGZHIBIAOQUANZHI。QUANZHIYINZIPANDUANBIAORUBIAO2SUOSHI。PINGJIAZHEZESHILIYONGDUIAQIYEZHUGUANRENYUANHEYUANGONGDEDUIYINGFANGWEN,RANHOUANZHAOZISHENDEZHISHIJINGYANLAIZUOHAOPANDUANDAFEN。

                      表2 权值因子判断表
                    表2 权值因子判断表

                    星云棋牌官网下载   GENJUGEGEZHIBIAODEDAFENQINGKUANG,AQIYEJIUKEYIZHIZUOQUANZHIYINZITONGJIBIAO,BINGDUITONGJIBIAOJINXINGFENXI,SHOUXIANDUIGEGEZHIBIAODEPINGJUNZHIJINXINGJISUAN,RANHOUANZHAOGEGEPINGJUNZHIZAIZONGPINGJUNZHIZHIZHONGZHANJUDEBILIMINGQUEZHIBIAOQUANZHONG。QUANZHIYINZITONGJIBIAORUBIAO3SUOSHI。

                      表3 权值因子统计表
                    表3 权值因子统计表

                    星云棋牌官网下载   JIYUGEGEWEIDUZHONGGEGEJIXIAOZHIBIAODEDEFEN,JISUANBUTONGZHIBIAODUIYINGDEQUANZHI,BINGYIJUWEIDUQUANZHIZUOHAOFENPEIGONGZUO[5]。ZHIZAOAMIBAJIXIAOPINGJIABIAORUBIAO4SUOSHI。

                      表4 制造阿米巴绩效评价表
                    表4 制造阿米巴绩效评价表
                    表4 制造阿米巴绩效评价表

                      4 、结语

                      ZONGERYANZHI,DUIYUXIANDAIHUAFAZHANDEQIYELAISHUO,AMIBAJINGYINGMOSHIYONGYOUDUTEDEYOUSHI。QIYEXIANGYAOHUOQUAMIBAJINGYINGMOSHIDEJINGSUI,JIUXUYAOQUANMIANGUANCHEGUANLIHUIJILINIAN,GOUJIANMANZUZISHENXUQIUDEAMIBAHESUANTIXI,ZUIZHONGSHIXIANDUICHENGBENHELIYOUXIAODEKONGZHI,TISHENGQIYEFAZHANXIAOYI。

                      参考文献

                      [1] 杨亚兰.阿米巴经营模式与管理会计的结合探讨[J].会计师,2019(14):10-11.
                      [2] 黄贤环,吴秋生.阿米巴模式下的管理会计理念、方法与创新[J].云南财经大学学报,2018(8):104-112.
                      [3] 任荣.我国企业中阿米巴模式的应用困境分析[J].企业改革与管理,2017(7):15,17.
                      [4] 夏鹏.阿米巴经营模式在YS公司应用研究[D].广州:华南理工大学,2018.
                      [5] 袁国彬.面向KL公司工班架构优化的阿米巴模式设计及应用研究[D].广州:暨南大学,2018.

                      梁更维.论企业管理会计中阿米巴模式的应用[J].中国管理信息化,2020,23(05):9-12.
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