In many industries, finance departments post-process accounts with cost and other performance data lagging behind. Because market prices are constantly changing, accounts based on historical costs cannot accurately reflect the reality of the operation, making improvement countermeasures impossible. To overcome this, the entire operation must be divided as necessary into small units, called Amoebas. This will enable real-time awareness of operating results, such as sales and costs, for each Amoeba.

In other words, under Amoeba Management, market dynamics are transmitted directly to internal Amoebas. The company as a whole is then able to respond to market changes in real time. In fact, this is a market-oriented management control system.

Kazuo Inamori Management Philosophy Guangzhou Report Meeting (September 25, 2011) Summary