The Amoeba Management System is a unique business management method in which the organization is divided into small units and operated using an independent, market-oriented, divisional accounting system. This promotes leadership development, gives all employees management awareness, and facilitates "Management by All" — a method of engaging every employee in the day-to-day operation of the business. Amoeba Management was created by Kyocera's founder, Kazuo Inamori, based on his actual experiences.

• Objectives of Amoeba Management:

  1) Develop leaders with managerial awareness
  One employee is given full management responsibility within each amoeba. Individuals in this position develop strong leadership abilities with keen managerial awareness as they operate their amoebas.

  

• 2) Establish a market-oriented, divisional accounting system
  The amoeba's results are calculated daily using an independent accounting system that reflects the pricing and principles of the free market.

  

• 3) Attain "Management by All"
  A management plan is created within each amoeba. All members contribute their expertise and collaborate to achieve the amoeba's business goals.