阿米巴經營與TOC限制理論在管理會計上之比較

源自京瓷稻盛和夫以單位時間利潤作為社內統一評價指標的「阿米巴經營」管理。將企業個體依功能取向、專案性質分割若干阿米巴組織，並於各阿米巴組織間任命阿米巴長，委以獨立經營阿米巴組織的管理重任。基於大家族式的京瓷哲學與獨特會計思維為核心，確立營收最大化、費用最小化、時間最少化為準則展開經營之活動。與TOC產出會計理論類似，有別過往傳統財務會計觀點，不單以財務報表數字作為評價經營活動績效，而將時間概念加入管理會計評價之中，能使全體從業員在沒有專業財務會計的背景之下，亦能對自身生產貢獻更容易理解，進而提升工作向心力，實現大家族式共同經營意識。在分工精細化的阿米巴經營管理中，各阿米巴間追求單位時間利潤最大化的同時，局部最佳的迷思，可能傷害整體企業獲利營收，本文試以比較傳統會計、阿米巴經營會計與TOC限制理論基礎下的產出會計觀點，三者之間的異同之處。並藉由虛擬工廠從不同構面的改善提案，驗證局部最佳不等於全體最佳的論點。

關鍵字

管理會計；阿米巴經營；單位時間利潤； TOC產出會計

並列摘要

The profit per hour is the uniform system which to evaluate the each department’s performance in the "Amoeba operating" that was originated from Kyocera Mr.Inamori san created. The enterprise is segmented many individual departments according to functional orientation and projects who is called "Amoeba". The amoeba leader is assigned in the each amoeba division for taking responsibility to work hard enough to grow up the value of profit per hour for themselves. Base on Kyocera’s uniqueness philosophy and accounting thinking as the core guideline: revenue maximization, cost minimization of activities and process’s time to shorten by improving. Amoeba accounting is similar to throughput accounting in Theory of Constraints (TOC).They evaluate department’s performance are not only by financial value which are different from the traditional accounting. In addition includes the time concept in management accounting evaluation. So that all employees without professional financial accounting background also easier to understand how much contribute to production themselves. Thereby also to enhance the family-owned centripetal. Because of local optimum thinking drives that is a high possible of decreasing in revenue while each division of amoeba pursue profit to maximize per hours value. There will to compare the traditional accounting, amoeba accounting and the throughput accounting’s differentiations and similarities. It is to prove the local optimum will not equal to global optimum by a virtual factory’s proposal.