I 摘要 随着经济的发展，市场环境也变得更加复杂化和动态化，使得企业的经营 管理模式也必须根据市场形势的变化而不断变化，才能持续发展。中小企业管 理者必须时刻关注企业的经营管理模式是否符合当前的市场形势和企业发展现 状，寻求更高效的经营方式。 D 公司是一家民营中小企业，在公司发展过程中为提高公司综合竞争力，降 低运营成本而引入阿米巴经营模式。本文从 D 公司经营管理现状出发，分析其 经营管理中存在的问题及制约因素，将阿米巴经营理念引入到业务部门管理中， 重新制定新的业务开发体系。详细阐述了新的管理模式下，分别对组织结构、 业务流程进行优化设计和流程控制的过程，以及阿米巴经营模式应用于业务部 门的核算和绩效衡量方法的建立。最后提出了一系列阿米巴经营模式实施的保 障措施，从阿米巴理念的培训传播、激励机制及阿米巴领导人培养计划等方面， 来提高 D 公司阿米巴经营模式的实施效果，可为类似企业提供借鉴和参考。 关键词：中小企业；阿米巴经营模式； 问题；对策Abstract II ABSTRACT Small and medium-sized enterprises play a very important role in the economic society. As the economy develops, the market environment becomes more complicated and dynamic. Therefore, the management mode of an enterprise must change constantly according to the market situation. Managers of small and medium-sized enterprises must always pay attention to whether their business management mode is in line with the current market situation and development status of enterprises, and seek more efficient business methods. D company is a private small and medium-sized enterprise. In the development process of the company, in order to improve the comprehensive competitiveness of the company and reduce operating costs, it introduced the Amoeba business model. This paper starts from the operation and management status of D company, analyzes the existing problems and constraints in its operation and management, introduces the amoeba operation concept into the management of business departments, and establishes a new business development system.This paper elaborates the process of optimization design and process control of the organizational structure and business process respectively under the new management model, and the establishment of the Amoeba business model applied to the business department's accounting and performance measurement methods. Finally, a series of measures are put forward to ensure the implementation of the Amoeba business model. From the aspects of the training and dissemination of the Amoeba concept, the incentive mechanism and the training plan of the Amoeba leaders, the implementation effect of the Amoeba model of D company can be improved as a whole, which can provide reference for similar enterprises. Key Words: Small and medium enterprises; Amoeba business model; Problems; Countermeasures目录 III 目 录 第 1 章 绪论.................................................................................................................1 1.1 选题的背景和意义 ........................................................................................1 1.2 研究目的与方法 ............................................................................................2 1.3 研究的思路和内容 ........................................................................................3 第 2 章 阿米巴经营理论及研究现状概述.................................................................4 2.1 阿米巴经营模式的定义及内容 ....................................................................4 2.2 阿米巴经营模式理论概述 ............................................................................5 2.2.1 阿米巴经营的核心特点 ..............................................................5 2.2.2 阿米巴经营理论框架体系及具体内容 ......................................5 2.2.3 实施阿米巴经营模式的条件 ......................................................6 2.2.4 阿米巴经营模式的局限性 ..........................................................6 2.3 研究现状综述 ................................................................................................7 2.3.1 国外相关研究综述 .....................................................................7 2.3.2 国内相关研究综述 .....................................................................9 2.3.3 文献评述 ...................................................................................11 第 3 章 D 公司经营管理现状分析 ...........................................................................12 3.1 公司概况 ......................................................................................................12 3.1.1 公司基本情况 ...........................................................................12 3.1.2 公司发展规划 ...........................................................................13 3.2 公司目前经营管理现状 ..............................................................................14 3.2.1 公司产品和经营范围 ...............................................................14 3.2.2 公司业务流程和运营模式 .......................................................15 3.2.3 公司经营管理特点 ...................................................................16 3.3 D 公司经营管理中存在的问题 ...................................................................17 3.3.1 市场应对方面 ...........................................................................17 3.3.2 管理模式方面 ...........................................................................18 第 4 章 D 公司阿米巴经营模式构建 .......................................................................20 4.1 模式构建目的和依据 ..................................................................................20目录 IV 4.2 阿米巴组织体系构建 ..................................................................................20 4.2.1 明确阿米巴单元划分条件 .......................................................20 4.2.2 阿米巴试点部门的选择 ...........................................................21 4.2.3 阿米巴领导职责规范 ...............................................................21 4.2.4 阿米巴业务流程规范 ...............................................................22 4.3 阿米巴经营核算方案设计 ..........................................................................24 4.3.1 收入和成本费用的划分 ...........................................................24 4.3.2 阿米巴单位时间核算方案 .......................................................26 4.3.3 建立阿米巴 PDCA 循环...........................................................27 4.3.4 阿米巴绩效评价指标体系 .......................................................28 第 5 章 D 公司阿米巴经营模式运行的保障措施 ...................................................31 5.1 实施方案宣传和培训措施 ...........................................................................31 5.1.1 培训与学习计划 .......................................................................31 5.1.2 全员晨会计划 ...........................................................................31 5.1.3 员工生日会计划 .......................................................................32 5.2 激励措施 .......................................................................................................33 5.2.1 绩效考核措施 ............................................................................33 5.2.2 内部创新奖励措施 ...................................................................34 5.2.3 培训措施 ...................................................................................35 5.2.4 沟通管理措施 ...........................................................................35 5.3 阿米巴领导人提升计划 ..............................................................................36 5.3.1 阿米巴领导人权责分配 ...........................................................36 5.3.2 阿米巴领导人晋升计划 ...........................................................36 第 6 章 结论与展望...................................................................................................38 6.1 研究结论 .......................................................................................................38 6.2 研究展