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论文编号：	6841
作者编号：	2120122914
上传时间：	2014/12/7 17:04:34
中文题目：	GX集团类阿米巴经营管理模式构建研究
英文题目：	Research on GX Group Amoeba Management Mode
指导老师：	刘志远
中文关键字：	阿米巴模式;海尔人单合一双赢模式;赋权经营
英文关键字：	Amoeba model; Haier’s win-win pattern integrated employees with market objectives; Empowerment management
中文摘要：	摘　要 本文依据管理学中目标管理、绩效管理、激励理论、以价值管理为对象的管理会计等相关基本理论、知识，通过对京瓷阿米巴经营模式和海尔人单合一双赢模式的对比研究，规避各自的短处，借鉴各自的长处，如京瓷阿米巴经营模式的阿米巴组织划分、单位时间附加值核算制，以及海尔人单合一双赢模式的倒三角组织等，结合GX集团的实际情况和阿米巴模式实践，希望能够得出更加适合GX集团的类阿米巴经营管理模式。并期望借此解决GX集团组织僵化、效率不高、官僚及部门主义盛行、协同困难，员工积极性不高、高层管理人员疲于“救火”、具备经营意识的领导人才匮乏等严重问题。 本文所得出的GX集团的类阿米巴经营管理模式，以京瓷阿米巴经营模式为基础，融合了海尔人单合一双赢模式的部分内容以弥补阿米巴模式在国内本土企业引入时在组织以及绩效评价方面的一些缺失。模式整体以激发全体员工参与经营的意识，培养具有经营意识的领导人才，建立员工与企业目标共同体（也称事业共同体），实现企业组织与人的双向提升为根本宗旨。 为此，本文通过分析研究认为必须通过以下几个方面的系统整合才能达成上述目的。通过“哲学理念的渗透与实践”指导员工树立正向的思维方式和经营理念（即经营哲学）；建立客户为导向的倒三角形组织，按照业务流程，通过价值链分析把全公司的组织划分为两类（PC/NPC）N级多个经营单元，并赋予其自主经营的权力，使其灵活快速地应对市场变化（即组织划分）；各经营单元根据“以预算为基础的市场价格倒推目标成本定价法（也称为目标利润定价法）”确定的内部交易价格为基础协商定价并感受市场温度，以“单位时间附加值”为统一的基准对各自经营情况、价值创造进行独立核算，每日发表，月度决算（即经营核算）；并且仅以“单位时间附加值”的提升作为单一指标进行目标设定，并通过建立高目标高薪酬的分配激励机制鼓励各经营单元积极挑战高目标。目标与实绩比较并设立动态关差机制，每月关差措施纳入经营单元考核（即目标计划）；根据倒三角组织结构，NPC绩效与PC绩效联动，并且团队绩效与个人绩效联动，以此来进行价值评估。以基于挑战高目标的薪酬总额(工资+奖金)激励机制进行价值分配。个人薪酬调整、晋升等以“价值观、能力、业绩”全面的人事评价为依据（即薪酬绩效）；最后，通过搭建以“能力素质模型、知识库”为基础的学习平台，不断增强员工的能力素质，以实现企业系统与人的双向提升（即能力发展）。 限于篇幅与能力，本文只对组织平台的搭建、经营核算、目标计划和薪酬绩效四个部分的系统整合进行了研究。 关键词：阿米巴模式；海尔人单合一双赢模式；赋权经营
英文摘要：	Abstract On the basis of such related basic theories as management by objectives, performance evaluation, management accounting and value management, this thesis makes a comparative study on the operation model of the KYOCERA Amoeba and Haier’s win-win pattern of integrating employees with market objectives. Then through learning from the two management models’ respective strengths, such as organization segment and accounting of added value in per unit time in KYOCERA Amoeba and Haier’s s inverted triangular organization, combined with the actual situation of GX group and the practice of Amoeba model, it is expected to find out a management model that is much similar to Ameoba model but more suitable for GX group. What’s more, it is also expected to give solutions to such serious problems in GX group as rigid organization, low efficiency, much of the government bureaucracy, coordination difficulties, and employees’ low working enthusiasm, the senior management staff struggling to dealing with emergencies (often called put down “fire” in management) and shortage of management talents with operational awareness. In the process of introducing Amoeba operation model to local enterprises in China, there appears some deficiencies in organization and performance evaluation. On the basis of operation model of the KYOCERA Amoeba, by absorbing due parts of Haier’s win-win pattern, GX group’s operation model brought about by this thesis, which is much similar to Amoeba operation model, make up for such deficiencies. The fundamental purposes of this model are to motivate all employees to participate in management activities, to foster management talents with operational consciousness, to establish a community of common goal between employees and the enterprise, and to achieve two-way improvement of both people and enterprises. Through research and analysis, it is supposed that only through systematic integration of the following aspects can the above goals be realized. Firstly, nurturing operational philosophy. By being exposed to the penetration and practice of philosophy, employees should be guided to establish a positive way of thinking and a conception of operating. Secondly, organization segment that is to establish clients-oriented inverted triangular organization. Through analysis of the value chain, the whole company can be divided into two categories (well known as NP and NCP in management) engrossing multiple business units in different grades, then operation rights are delegated to each business unit so that all of them can respondent to market changes flexibly and timely. Thirdly, building up a mechanism of independent business accounting .With added value in per unit time as their unified basement, each business unit is required to make business accounting independently and publish the accounting result every day, then make final business accounting in the end of month. Fourthly, making objective plans. Enterprises need to set up goals with the increase of added value in per unit time as the unique metric. And they can establish incentive mechanisms featuring higher goal, more rewards, to encourage business units to challenge high goals actively. Moreover, comparing goals with real performance making it possible for enterprises to establish a dynamic deviation system and link it to performance evaluation. Fifthly, compensation performance. In accordance to inverted triangular organization, enterprises can make performance connectivity between NPC and PC, teams and individuals, and enterprises can adjust individual incentive as well as promotion in consistent with comprehensive personnel evaluations such as value, capacity and performance. Finally, lifting capacity. There is a must for enterprises to continue to improve employees’ competency by launching a study platform based on competency models and repository so that making two-way progress in both enterprises and people. Limited to space and ability, this article only on organizational platform construction, management accounting, goals, plans and compensation performance four parts of the system integration are studied. Key words：Amoeba model; Haier’s win-win pattern integrated employees with market objectives; Empowerment management
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