Amoeba Management System （AMS） is a typical Micro-Profit Center System in Japan. The most distinctive feature of AMS is that cost center under the ordinary circumstances of manufacturing organizations is artificially converted to profit center by allocating revenue. However, the specific content of the method for allocating revenue among cost centers and the effects of its method are not well understood. This paper explores the revenue allocating method under AMS of one electric company. Using a case study approach, this paper examines the fundamental principle and the effects of the allocating method. The major findings of this paper are that the company places emphasis on allocating the revenue worth the effort and focuses primarily on bringing about desirable effects on employees.