(This article was first published on the "Liu Run" public account, with 1.5 million readers to gain insight into the essence of business, welcome to subscribe)
1. On June 28, Liu Run's public account published an article titled "Kazuo Inamori, and His Awkward Amoeba". After reading Mr. Inamori's speech spanning decades, I have sorted out the ins and outs of amoeba and my personal views on its applicability.
2. On July 2nd, two cao teachers from Shenghe Juku in China, who have always been very respectful, posted an article on Zhenghe Island, "Exclusive | Cao Xiuyun's father and son responded to Liu Run: "It is not Amoeba who is embarrassed." It is said that "it is nothing more than an outsider who cares about Amoeba expressing his opinion on Kazuo Inamori himself and Amoeba Management", "Summer worms cannot speak ice".
3) My friends advised me not to respond. Because the academic discussion you think is, in the eyes of others, is like smashing a rice bowl. And cutting off people's financial paths, such as killing parents. Not necessarily.
4, I think it makes a lot of sense.
5) But, but, but, I admit, I'm still too young. Not enough practice. Teacher Cao's response was condescending, and I put up with it. Just be happy. After all, it's about rice bowls. However, as the first person in China to spread Inamori's thought, Teacher Cao's misunderstanding of Inamori's thought was really unbearable for Mr. Inamori.
6. Tell me about it? Let's talk about it.
7, I said in the article that every "solution" we see today is for a "problem" that the parties once needed to solve. Salary secrecy was a problem that Kyocera Accounting had to solve at that time.
8. My esteemed teacher Cao (Cao Yugang) responded:
The common sense of modern corporate governance is that the confidentiality of individual employees' salaries is only a management system for the vast majority of formal enterprises, and has nothing to do with amoeba and Kyocera accounting. Is it true that in order to keep wages confidential, it is necessary to design an accounting system?
9, see this paragraph, I don't know how to reply. There is not the slightest relationship. How determined it is. I even began to wonder if the speech I read mr. Inamori was his own. Hurry up and turn it over.
10. On December 15, 2009, Mr. Inamori gave a speech at the regular meeting of the elders of Moriwa Juku East. In his speech, when he talked about the origin of the "unit-time accounting table" of Kyocera accounting, he said:
If amoeba profits are to be calculated, labor costs should of course be included in the costs. However, in a small number of amoebas, if the labor costs are placed in the accounting table, then the salaries of the amoeba's president and members are exposed. This is worrying.
Considering that this will worsen the atmosphere of the company. In order to avoid disclosing employees' salaries, I deliberately did not include labor costs in my expenses. Instead, the added value is calculated by dividing the added value by the total work hours as an indicator of accounting.
11, if the "profit" is used as an indicator of accounting for amoeba, wages may be exposed. This is worrying. So, I "deliberately" did not include labor costs in my expenses, but "replaced them" by dividing the added value by the total man-hours. This is the "added value per unit of time", which is the core logic of Kyocera accounting.
12. I would like to ask Mr. Xiao Cao, Mr. Inamori's speech, the relationship between salary confidentiality and Kyocera accounting mentioned in this speech, is it a relationship of a thread, a relationship of millimeters, or a relationship of slaps?
13, I quickly turned over the title of the book to see if I bought a fake book. The title of the book is "Business Practices of Excellence". The publishing house is Huazhang Company, a publishing house of machinery industry. Written by Kazuo Inamori. Kyocera Co., Ltd. Translation. Teacher Cao Xiuyun made the preface.
14. Written by Kazuo Inamori, edited by Kyocera Co., Ltd., guaranteed by the original factory. Your father, Teacher Da Cao, also made a preface. Please help determine whether this book is a fake book or if Mr. Inamori is telling a lie? Do you know amoeba, or does Mr. Inamori know nothing about amoeba?
15. I said in the article that the establishment of Kyocera Accounting has brought about pricing problems, such as the transmission problem of 10% price reduction, which must be solved through philosophy.
16. My esteemed teacher Xiao Cao responded: In actual operation, it will not become a problem at all.
17 In the same speech in 2009, Mr. Inamori said:
The above is the ins and outs of the management accounting system for the construction of amoeba operations, but several problems have occurred in the actual application of this system.
18. Mr. Inamori founded Kyocera Accounting, but problems still occur in "practical application". Teacher Xiao Cao said that in "actual operation", it will not become a problem at all. It seems that Mr. Inamori does not know Kyocera accounting as well as you.
19. What problem did you encounter?
The problem encountered initially ... Because they attach importance to the accounting of their own department, the people in the raw material department want to sell the raw materials to the molding department at the highest possible price... especially...... The final market price of the product continues to decline, so customers continue to demand that the parts provided by Kyocera be reduced accordingly ... The buying and selling prices between amoebas also have to be adjusted downwards ... If you can always drop by 10% of course, it is better ... "If we cut the price by another 10%, we won't produce it", some amoebas may say ... People who speak loudly will prevail and will impose their opinions on people with weak personalities ...
20. See the conduction problem of 10% price reduction? What to do? Mr. Inamori said:
In order to overcome the contradiction between the interests of the department and the interests of the whole, it is necessary to have a philosophy of judging things at a higher level.
Therefore, in order for the amoeba business to function normally, it is very important to put "as a person, what is right" as the criterion for judgment, and to place people with excellent philosophy in the position of leader.
21, the pricing problem is real. The wise Mr. Inamori felt that it was necessary to use the philosophy of "as a human being, what is right" to solve the problem of interests between the part and the whole.
22. Teacher Xiao Cao, did you say that "it will not be a problem at all" because you were present at the time to help Mr. Inamori solve the problem?
23, when I wrote about the cost problem in the article, I said:
It's too hard to increase profits. Find a way to reduce the total working time. As a result, some employees secretly outsourced their work.
24. My esteemed teacher Xiao Cao responded: The problems mentioned by this author can be easily deconstructed in logic and practice.
25 This response, I will not respond again. Leave Mr. Xiao Cao with a homework assignment and go to Mr. Inamori's speech to find the answer. Don't sit at home and call "imagination" "logic."
26. Tip: This is also the real problem that Mr. Inamori personally said and encountered.
27, there is no management method, is "born out of nowhere", suddenly came to you. They are all "all the way". Even along the way, stumbled. However, as long as you can encounter problems and solve them, it is a good way.
28. Mr. Inamori experienced the whole "growth" process of amoeba. And you only see what he looks like when he grows up. You can't imagine, and deduce with so-called logic, you will really know why it once had to be so. But as learners, entrepreneurs need to know. Because the problems they encounter today may not be the same as those encountered by Mr. Inamori back then. Only go back in history and find the answer.
29. Mr. Inamori is a true god. He is relentless in preaching the values of "altruism". This is too important. Altruism is the cornerstone of business.
30 But this does not mean that management methods other than Mr. Inamori are not "altruistic". The world is colorful and a hundred schools of thought are competing. This does not mean that "altruism" can be a safe haven for all those who lack logic, and all failed practices are classified as "altruistic" philosophies. You don't dare object yet. As soon as you object, it is "summer worms cannot speak ice".
31. I have great respect for Mr. Inamori. Amoeba is an effective tool. Although it must not be effective for everyone. I just wish we could all have more of a positive spirit, rather than "philosophy is blamed for everything that is undecided."
32. Teacher Cao, I was wrong. I also respect you. I'll never talk nonsense again.
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