Kyocera의 독창적 관리회계기법：아메바경영의 경영철학과 이익중심점의 융합

This study arranges the case of an original business management technique, Amoeba management of Kyocera which is a typical Japanese IT part manufacturer. In Amoeba management, a form of organization is built as a sub-group called an Amoeba, the function as a profit center is given and the organization is managed. Further, the internal transaction price between small groups is determined with justice based on original management philosophy. In the composition of an Amoeba organization, a line department is subdivided with an average of 15 persons’ manufacture Amoeba or sales Amoeba as a profit center. A staff department is managed as a cost center. An Amoeba is decomposed or unified by environmental change. Moreover, the profit table per time is created as a result of performance management of an Amoeba organization. It is compared with other Amoebas while measuring added value as the achievements per time of all workers belonging to an Amoeba. On the other hand, the conflicting perspectives which occur when determining the internal selling price between Amoebas have been solved by Kyocera management philosophy. Although each item of management philosophy is mutually inconsistent, they are successfully united and applied in Kyocera. On the other side, the Amoeba management is applied to Japan Airline (JAL) which began business reconstruction procedure in 2010, and then JAL is disguised as a black-ink company after one year.