Let's look at the added value per unit time of the third indicator Amoeba.
The added value per unit of time means how much money you make for the company every hour. Let's briefly understand the formula for the added value per unit time of amoeba.
His formula is equal to the total income minus the total cost divided by the total time invested, for sales total income is the actual sales revenue, for the production unit total income is the total output value, we understand the added value of amoeba per unit of time:
In Japan, amoeba does not distinguish between fixed and variable fees, so when is it not necessary to distinguish between fixed fees and variable fees? It is your team that may change in size at any time, your fission merges or grows or shrinks, in this case even the fixed fee will become a variable fee due to the change in the size of the amoeba, similar to the micro-business team can not distinguish between fixed fees and variable fees.
Therefore, the formula for calculating the added value per unit of time is income minus material costs minus processing costs minus shared management costs divided by total labor hours, and total labor hours are multiplied by the total number of people multiplying the total time by the total time, which does not include wages.
It is to use your operating profits minus the wages of the personnel and divide them by the total working hours, so why not record the wages? Because amoeba does not want the person in charge of amoeba to use his brain on the salary of employees, he cannot attribute the deterioration of the efficiency of amoeba accounting to the high labor cost, but should be derived from the essence of the business topic.
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