所在案例库：中国管理案例共享中心
案例链接：http://www.cmcc-dlut.cn/Cases/Detail/3370
案例名称：环球友邻公司的降成本之路
译 名：Uroaming's Road to Cost Reduction
案例作者：陈婧，周宁，韩小汀，谢楠，徐畅，罗雨
作者单位：北京航空航天大学
中文摘要：随着境外游日益火爆，出入境通讯服务企业面临着迅速发展的机遇和成本开支增长过快的挑战。作为国内最大的出入境通讯服务商，环球友邻公司也面临成本过高、入不敷出的困局。本案例通过描述环球友邻公司通过引入阿米巴经营、实施作业成本法等手段扭亏为盈的过程，重点探讨了阿米巴模式的内涵和经营理念，并进一步探讨了企业如何基于阿米巴模式进行作业管理，最终实现了企业的收入最大化和成本最小化的经营目标。该案例对探讨中小企业优化管理运营水平、实施作业管理、降低成本等方面都有借鉴意义。
英文摘要：With the increasing popularity of overseas tourism, inbound and outbound telecommunication service enterprises are facing opportunities for rapid development and challenges of rapid cost increasement. As the largest inbound and outbound telecommunication service provider in China, Uroaming Co. Ltd. is also facing such situation. This case describes the company's turnaround process by introducing ameba management and activity-based costing management. This case probes into the connotation of amoeba management model and philosophy, and further discusses how Uroaming carried on the amoeba-based operation management and finally achieved the target of income maximization and cost minimization. This case provides insights for small and medium-sized enterprises regarding the opeartion optimization and cost reduction at operation level.
中文关键词：移动通讯行业；成本管理；作业管理；绩效考核；2018百优案例；微案例
英文关键词：mobile industry; cost management; activity management; performance appraisal; ameba management
案例入库时间：2018-09
