Amoeba is a Management Systemdesigned by the creator and the current Kyocera honorary chairman, Kazuo Inamori. This management system was established in Kyocera and DDI (now KDDI)
Amoebas are in general groups of 5 to 50 people, composed of personnel in a company, with a clearly defined purpose of making profit for itself. Profit is measured using this simple formula: ("Profit per hour = (sales - cost) ÷ working hours"). It is calculated in each amoeba with the goal being to identify and maximize profitability per hour.
Amoeba profit is usually calculated on a monthly or annual basis. The aim is to target plans into action, and create a system of metrics which can lead to increased efficiency working hours.
Amoebas keep changing from time to time, and the roles inside an amoeba are changed as well.