润建通信甘肃公司承接甘肃移动的网络维护服务，目前正面临着员工工作积 极性不高，服务质量差，经营利润低等一系列问题。因此，如何通过改变经营管 理模式，提升交付质量与客户满意度，从而提升经营利润，成为润建通信甘肃公 司亟待解决的问题，关系到公司在甘肃区域“扎根创牌”战略目标的实现。 阿米巴经营是把集体划分为一个个小的组织、独立制定工作计划、独立核算、 实现独立经营的企业管理模式，这样使得每个员工都能参与到企业的经营管理 中，能够最大地发挥每个人的价值。 本文通过系统研究阿米巴经营理论，深入地分析了润建通信甘肃公司经营管 理的现状及问题，设计出了适合润建通信甘肃公司的阿米巴经营方案。方案的具 体内容包括，制定经营目标、构建阿米巴组织体系、开展独立核算、业绩评价与 分享、建立循环改善体系。论文还提出了润建通信甘肃公司阿米巴经营方案实施 的保障措施，通过导入经营哲学、人员培养和招聘、技术平台创新、引入经营会 计、推动组织运行等措施，保障阿米巴经营方案能在润建通信甘肃公司真正落地。 本文的研究成果，为润建通信甘肃公司的经营管理提供了有益的参考，对同 行业其它企业具有借鉴意义。 关键词：润建通信甘肃公司，阿米巴经营，方案兰州大学硕士学位论文 润建通信甘肃公司阿米巴经营方案研究 II RESEARCH ON MANAGEMENT SCHEME OFAMOEBA IN GANSU BRANCH OF RUNJIAN COMPANY Abstract The Gansu branch of Runjian company which is facing a series of problems such as low operating profit, low enthusiasm of staff and poor service quality, provides network maintenance outsourcing services for Gansu mobile. Therefore, how to change the management mode , improve service quality and enhance customer satisfaction to improve business profits has become an urgent problem for Gansu branch. It is related to the realization of the survival and development strategic objectives of enterprises in the local area. In Amoeba mode, the enterprise is divided into many small groups, which separate operation, separate work plan, separate accounting, so that each members can participate in the management of the enterprise, they can also realize their life values. Based on the systematic study of Amoeba theory and the in-depth analysis of the business problems of the Gansu branch of Runjian company, an Amoeba business plan suitable for Gansu branch of Runjian company was designed. The specific contents of the plan include formulating business objectives, building Amoeba organizational system, carrying out independent accounting, performance evaluation and sharing, and establishing a cycle improvement system. The paper also puts forward some measures to ensure the implementation Amoeba business plan of the Gansu branch of Runjian company. By introducing business philosophy, personnel training and recruitment, technological platform innovation, introducing business accounting, and promoting the operation of the organization, we can ensure the real application ofAmoeba business plan in the Gansu branch of Runjian company. The research results of this paper provide a useful reference for the operation of the Gansu branch of Runjian company, and have a reference significance for other enterprises in the same industry. Keywords: The Gansu branch of Runjian company,Amoeba Management, Scheme兰州大学硕士学位论文 润建通信甘肃公司阿米巴经营方案研究 III 目 录 中文摘要.................................................I Abstract ................................................ II 第一章 绪论 ..............................................1 1.1 研究的背景及意义 ............................................1 1.1.1 研究背景 ................................................1 1.1.2 研究的意义 ..............................................2 1.2 研究的思路与内容............................................3 1.2.1 研究思路 ................................................3 1.2.2 研究内容 ................................................4 1.3 研究方法....................................................5 第二章 阿米巴经营理论基础 ................................6 2.1 阿米巴经营理论的形成和发展 ..................................6 2.1.1 阿米巴经营理论的形成 ....................................6 2.1.2 阿米巴经营理论的发展 ....................................6 2.2 阿米巴经营的特点............................................8 2.2.1 经营哲学导入 ............................................8 2.2.2 内部组织划分 ............................................9 2.2.3 单位时间核算 ...........................................12 2.3 阿米巴经营的价值...........................................14 2.3.1 员工价值 ...............................................14 2.3.2 战略价值 ...............................................14 2.3.3 企业升级价值 ...........................................14 第三章 润建通信甘肃公司经营管理的现状及问题分析 .........16兰州大学硕士学位论文 润建通信甘肃公司阿米巴经营方案研究 IV 3.1 公司简介 ...................................................16 3.1.1 润建通信集团简介 .......................................16 3.1.2 润建通信甘肃公司简介 ...................................17 3.2 润建通信甘肃公司经营管理的现状与问题 .......................18 3.3 润建通信甘肃公司经营管理问题的原因分析 .....................21 3.4 润建通信甘肃公司引入阿米巴经营模式的必要性 .................23 第四章 润建通信甘肃公司阿米巴经营方案的设计 .............25 4.1 制定经营目标 ...............................................25 4.1.1 经营目标 ...............................................25 4.1.2 目标分解 ...............................................27 4.2 构建阿米巴组织体系 .........................................28 4.2.1 组织架构设计 ...........................................28 4.2.2 阿米巴单元划分 .........................................29 4.2.3 量化分权 ...............................................30 4.3 开展独立核算 ...............................................31 4.3.1 成本核算 ...............................................31 4.3.2 收入核算 ...............................................33 4.3.3 内部定价 ...............................................35 4.4 业绩评价与分享 .............................................35 4.4.1 量化工作内容 ...........................................36 4.4.2 开展绩效评价 ...........................................38 4.4.3 制定分享办法 ...........................................40 4.5 建立循环改善体系 ...........................................41 第五章 润建通信甘肃公司阿米巴经营方案实施的保障措施 .....43 5.1 经营哲学导入 ...............................................43 5.2 人力资源保障 ...............................................45兰州大学硕士学位论文 润建通信甘肃公司阿米巴经营方案研究 V 5.3 技术平台支撑 ...............................................46 5.4 经营会计支持 ...............................................48 5.4.1 会计科目设计 ...........................................48 5.4.2 数据收集与统计 .........................................48 5.4.3 会计报表制作 ...........................................49 5.5 组织运行保障 ...............................................49 5.5.1 组织准备 ...............................................49 5.5.2 培训宣传 ...............................................49 5.5.3 授权与监督 .............................................50 第六章 结论与展望 .......................................52