The difference between "amoeba" management mode and traditional management mode

Amoeba mode-the difference between amoeba management mode and traditional management mode; The difference between amoeba management mode and traditional economic responsibility system is referred to as "economic responsibility system" in this paper. It can also mobilize the enthusiasm of employees to a certain extent. However, compared with the "amoeba" business model, the two are fundamentally and formally different.

1. The original purpose is different. The initial purpose of "accountability system" is to complete the task indicators assigned by superiors, which is a "passive" management model; In the "amoeba" business model, the initial purpose of employees is to improve business efficiency, which is self-management from the heart.

2. The assessment unit is different. The "responsibility system" is based on departmental assessment; The "Amoeba" business model takes the business entity as the assessment unit, and directly distributes the business results to the Amoeba organization in an agreed way.

3. The assessment results are different. "Accountability" is a kind of "result evaluation"; The business model of "Amoeba" is to realize the income of Amoeba operators by establishing internal market, buying and selling products, providing services or settling contracts, emphasizing the whole process of Amoeba operators' participation in market exchange, and effectively combining process management with performance evaluation.

4. Meet different requirements. "Accountability" is related to output; "Amoeba" business model emphasizes the relationship between input and output and the effective utilization of resources, and achieves maximum output with the least input.

5. The distribution basis is different. The "responsibility system" assessment is based on the completion of the workload and linked to the enterprise performance. Often how much work employees assign in advance is vague and belongs to passive participation in distribution; In the "amoeba" business model, the basis of assessment and distribution includes the assessment and distribution of operating benefits and the assessment and deduction of management projects, which is directly linked to the performance of employees. How much employees are allocated is clear in advance and they actively participate in the allocation.

The difference between "Amoeba" business model and cost center The cost center is the center to control and assess the cost of enterprises. Establishing cost centers can help enterprises control costs effectively.

The practice of many enterprises has proved that the implementation of the "amoeba" business model can also save a lot of costs for enterprises. So what's the difference between "Amoeba" business model and cost center? In fact, there are at least eight obvious differences between them:

1. Cost control has different purposes.

The cost center is the specific unit for enterprises to control costs. The person in charge of the cost center is only responsible for "cost" and does not care about "income". It can be said that it is to reduce costs in order to achieve the goal of reducing costs issued by superiors. In the "amoeba" business model, the income of amoeba management members is directly linked to the benefits of amoeba management.

So on the one hand, we should consider how to reduce the cost as much as possible, on the other hand, we should also consider how to increase the output. In other words, the "Amoeba" business model does not require employees to think about cost control from the perspective of achieving the goal of reducing costs, but requires employees to think about costs from the perspective of improving the operating performance of Amoeba organizations and increasing effective output.

2. The accounting scope is different

Cost center mode, only accounting for the direct cost of a cost center; The business model of "Amoeba" is to finely quantify all resources in the enterprise in the form of money, and to quantify all resources and expenses related to the operating entities such as internal services into valuable resources, which are included in the cost control of Amoeba organizations.

3. Different forms of business

The cost center mode only occupies the interior of the "cost center"; Under the "amoeba" business model, there are three kinds of exchange relationships: buying and selling, service and contract, and the business is carried out within the enterprise with the "business chain" as the link.

4. Different accounting methods

Cost center mode, there is no market exchange relationship between cost centers; "Amoeba" business model requires the formation of internal transaction price system, including not only product sales price, material purchase price and internal purchase price, but also internal service price and project contract price. Amoeba operators conduct paid business through the relationship of "sales", "service" or "contract", and account for the income and expenditure of amoeba operators.

5. Different employees participate

In the cost center mode, the cost is set from top to bottom, and the employee is usually a passive accepting role. "Amoeba" business model requires employees to participate in the process of quantitative allocation of resources from the beginning. After the division of various resource costs of the amoeba operating entity is completed, it needs the signature of the person in charge of the amoeba operating entity, and the cost is a process of "active acceptance".

6. Different control stages

Cost center mode, generally at the end of the month, cost control is afterwards control; Under the "amoeba" business model, all "operating costs" can be settled at any time, and cost control is the whole process and all-round.

7. Different concepts and understandings

In the cost-centered mode, employees only care about their own costs and are not sensitive enough to the overall performance of the enterprise; Under the "amoeba" business model, employees participate as "operators", and the market quality and output of the enterprise will directly affect the operating income of employees, so employees pay more attention to the development of the whole enterprise, have a stronger sense of ownership, and have higher enthusiasm and initiative.

8. Different distribution methods

The cost-centered model has no concept of "profit", and the traditional salary distribution method has limited incentives for employees; The "amoeba" business model is that the amoeba business entity distributes the salary according to its operating income and management project assessment. The actual income of members of Amoeba management entity is closely related to the "profit" of management, which makes the income distribution more just, fair and open.

The difference between "amoeba" management mode and team management. The implementation of the "amoeba" management model has turned the original team of many enterprises into an amoeba management body, and the team leader has become the head of the amoeba management body. However, there are many important differences between the management of amoeba sutra model and team management, which need to be clearly understood:

1. Different management methods. Team management is based on the completion of production tasks and product quality. There is no concept of internal market, no product transfer and exchange with internal settlement, and no concept of profit. Performance appraisal is based on the traditional responsibility system.

Amoeba operators set up an internal market based on operating results, and the transfer and exchange of products are settled by internal transaction prices, with profits as the concept, and performance evaluation is based on operating profits.

2. Different management motives. Team management is a kind of passive management. The superior issues the plan instruction, and the team strives to implement it under the leadership of the team leader. Amoeba business model is a management model that can stimulate employees' initiative and complete internal customer orders through self-management.

3. Different management contents. In management, the management content of amoeba management is richer than team management: team leaders generally only need to care about production, quality, on-site management and so on; The person in charge of amoeba management should also be concerned about the operating results, the price of resources used, the rationality of the price and the rational use of resources.

Amoeba management is the basic unit of business accounting in settlement management, and amoeba management is the smallest subject of business operation in organizational functions; In terms of salary distribution, the operating results of amoeba management are the basis of operating settlement; The person in charge of the amoeba management body is both a manager and an operator.

Enterprises should fully realize the essential difference between "amoeba" management and team management, establish a long-term mechanism of "amoeba" management, and realize the comprehensive and in-depth transformation from team management to "amoeba" management.