The Amiba Management Model originates from the business management philosophy founded by Kazuo Inamori. Its core concept is to divide an enterprise into multiple independently accountable units, each operating as an autonomous profit center. Through transparent accounting mechanisms, it drives all employees to participate in business operations, delivering cost reduction, efficiency gains and sustainable development.

Zhuhai Amiba Software deeply embeds this management philosophy into digital systems to build a proprietary Amiba operation management platform. The system enables flexible definition of amoeba organizational structures: sales departments, production workshops, quality teams and even warehouses can be set up as independent accounting units. Internal transaction rules are formulated between each amoeba unit, guiding resources to automatically flow toward high-efficiency teams and transforming the organization from passive task execution to proactive autonomous management.

Embedded with an Amiba transaction rule engine, the system automatically retrieves unit order revenue via designated formulas and multiplies it by pre-set allocation ratios to precisely calculate revenue for each amoeba unit. Semi-finished product transfers between internal processes and inter-departmental service support are automatically priced. Accounting subjects support customized configuration; expenses including water & electricity, labor wages, depreciation and auxiliary material consumption can be flexibly allocated to respective amoeba units to realize internal market-based operation.

The platform automatically calculates each unit’s value added per working hour — computed as (Revenue minus Expenditures) divided by total working hours — to intuitively measure the operational efficiency of every team. Frontline staff can clearly observe how their work output translates into operational metrics, truly realizing the vision of "every employee is a business operator".

Seamlessly integrated with Amiba ERP, this management system draws operational data directly from business documents and completes cost allocation based on real-time information. It turns abstract management philosophy into executable, quantifiable and replicable systematic capabilities rather than empty slogans.