ABSTRACT
This chapter introduces the features of microprofit centers and the Kyocera management model. It also discusses ways in which the Kyocera management model has some similarities to the beyond budgeting model (BBM). Kyocera is a manufacturer of ceramics, semiconductors, and electronic devices. Kyocera has very strong centripetal force. Its core is the Kyocera philosophy. Its corporate motto is "Respect the Divine and Love People", and its management system is based on the bonds that form among human minds. Kyocera has its own management model called the amoeba management system. Kyocera abolished budgets and uses a master plan (MP) instead, which consists of three-year, annual, and monthly plans. Like BBM, this model motivates people to achieve a goal by using a forecast. The chapter shows noteworthy features of trust and accountability given to the organization of Kyocera. Kyocera makes a three-year master plan (mp) as a rolling system.
