Official Website of Kazuo Inamori


Amoeba Management

The Objectives of Amoeba Management

Establish a Market-oriented Divisional Accounting System

Establish a Market-oriented Divisional Accounting System

The first objective of Amoeba Management is to establish a market-oriented divisional accounting system.

The fundamental truth of business management is to maximize revenues and minimize expenses. In Amoeba Management, the entire organization must be divided into small units or "amoebas." As independent profit-and-loss centers directly linked to their respective markets, each amoeba manages its own profitability, allowing it to respond promptly to market changes.

For this purpose, the following mechanisms are necessary:

1. Each amoeba pursues profit by practicing the principle of "Maximize revenues and minimize expenses;"

2. Each amoeba is an independent accounting unit that can buy and sell with other amoebas; and

3. Each amoeba makes monthly plans and records results using the Hourly Efficiency report, which is meant to be as easy to understand as a household budget.

Amoeba Management
Kyocera Accounting Principles
The Twelve Management Principles
The Six Endeavors
The Seven Keys to Motivating Employees