On March 22-23, 2019, the spring was very much in the air, everything recovered, and the scenery of Dongshan Lake was picturesque. The training series for the elite class of phase 4 "profit center construction and practical operation" was held as scheduled in the scenic conference center. Before the start of the course, Mr. Yang Guangyu, the chairman of the company, was invited to explain the company strategy for the elite class. Mr. Jing Jiangxing, the new chairman of the board of supervisors, introduced the work of board of supervisors of 2019. In the course, Teacher Liu Zhaohua systematically introduced to the student from the shallow to the deep the nature and structure of the Amoeba management, elaborating by theory and combining with case, as well as the internal transaction and management cost sharing, the construction and utilization of business accounting, etc., revealing how to set up the internal profit center of the enterprise, as well as the connotation of effective operation. In the training, the mode of simulation operation by team was introduced according to the team performance in the class, innovatively, by the way of creating the salon by the teams together, conduct the team solution PK and share on the subject of “How to reduce the inventory by 30%”, which helped the students to deeply master and understand the relative knowledge of profit center. The two-day classroom study was full and abundant, and the training course ended successfully after the student representatives shared their learning experiences and action plans.