敬天爱人， which means to respect the divine and love people, is company motto of Kyocera, founded by Kazuo Inamori (稻盛和夫). Kazuo Inamori's management philosophy is also represented by Amoeba Management."Amoeba Management begins with dividing an organization into small units called "amoebas." Each amoeba leader is responsible for drafting plans and goals for the unit. Amoebas achieve their goals through collaboration and the hard efforts of all their amoeba members. In this system, every employee plays a major role and voluntarily participates in managing the unit, achieving what is known as "Management by All." 2The word amoeba comes from a Greek word meaning "to change." It refers to any of several tiny, one-celled protozoa in the phylum Sarcodina. The amoeba moves by continually changing its body shape, forming extensions called pseudopods into which its body then flows, which feature the management philosophyAmoeba ReportAmoeba operating principle is mainly divided into three parts: management philosophy, organization division and management accounting. Management philosophy is the guiding idea and advocates "management by all". Organization division is to divide the enterprise into smaller amoebas, and cultivate managerial leadership to allow each amoeba to operate independently. Management accounting is to assist and involve all employees in management, so to achieve "management by all ", while help managers understand the business situation on time through Amoeba reports.In the philosophy of Amoeba management, accounting is advocated, and the ultimate goal is to generate Amoeba reports. An Amoeba report generated via Zdoo is shown below.Instead of using Excel to record all data you can use Zdoo to help you generate Amoeba reports. Zdoo is a collaborative system for small and medium sized companies. It integrates Customer Relationship Management (CRM), Project Management, Office Automation, Document Management, Human Resource Management (HRM), and Amoeba Management. It offers up to 6-month free trial and the price for small team (up to 10 users) is 10 US dollars.Amoeba management has been adopted by Kyocera, KDDI, Japan Airlines and other companies and has been proven helpful in increasing their work efficiency and revenue. However, it has drawbacks too, as it put too much attention to its own profitability. Consequently, it causes barriers to pursue the interests of the company as a whole.