4

The Hourly Efficiency System: Focus on the Work Floor

ENHANCE ALL EMPLOYEES’ PROFITABILITY AWARENESS: THE RATIONALE BEHIND UNIT-SPECIFIC ACCOUNTING

Use “Maximize Revenues and Minimize Expenses” to Simply Grasp Operations

This section describes the mechanisms of Kyocera’s hourly efficiency system, a primary method for controlling profits in Amoeba Management.

As I wrote in Chapter 1, when the company was founded I had almost no knowledge of accounting. ...

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