The object of this study is the system of amoebas founded originally in Japanese Kyocera. The study aims to identify milestones of the transformation in a company organisational system to the Amoeba Management System (AMS). The study takes a conceptual research approach. It starts from the analysis of available sources on the AMS, identifies the most challenging points of this system, and afterwards, based on organisational change literature, formulates the main steps of transformation towards AMS. The following milestones of AMS implementation emerge from organisational change theories: (1) the preparation for AMS, (2) the change of organisational structure, (3) the design and introduction of a new accounting system, (4) the introduction of inner prices between amoebas, and (5) the transformation of the organisational culture. At the end of the study, the most important issues for future research are listed.