2017 Volume 9 Issue 2 Pages 45-55
In this paper, factors that inhibit implementing Amoeba Management was considered through case of Infratec. Concretely, it clarify the confusion caused by the Hourly Efficiency Management System and Factor of hindrance in resolving the confusion from case of Infratec. In Infratec, confusion was caused because the Hourly Efficiency Management System as a management accounting and the absorption costing as a financial Accounting was different because implementing the Hourly Efficiency Management System as the cost accounting. It was not possible to resolve the confusion by lack of education resource and industry types. Finally, it decided to implement the absorption costing as a management accounting.
