FS集团管理控制研究

发布时间：2018-06-06 22:39

本文选题：集团管控模式 + 管控手段　；参考：《南京师范大学》2014年硕士论文

【摘要】：从我国企业集团的发展历程来看,大部分集团企业的形成不是市场自然选择和发展的结果,当集团企业随着规模的壮大,涉及的产业也会越来越多,如何协调管理好这些产业就显得迫在眉睫。在目前的集团公司管理中,存在母子公司产权不清、治理结构不到位、管理体制不健全的现象,给企业集团带来“集而不团”的先天性不足。因此如何正确的认识并合理处理母子公司关系,构建有效的管控体系,合理分权与集权,使集团总部价值创造能力最大发挥已成为亟需解决的课题。本文以FS集团为例,对集团管理控制现状进行描述和分析,并在制定和分析集团总体战略后,基于集团子公司不同的定位及发展阶段,目前管理中存在的问题,提出集团管控模式选择及管控手段的再设计。通过对企业集团理论、管理控制理论、权变理论和控制权配置理论等的研究,提出避免传统的单一管控模式和手段,而是根据集团战略、各子公司管理现状采取集、分权相结合的手段选择适合的管控模式和管控手段,实现资源共享平台,发挥子公司和母公司的协同效应,使价值创造最大化。本文创新性的提出按照分类管控原则,基于目前的外部环境和内部现状对FS集团行业背景及产业结构进行分析,对战略进行准确定位,并根据不同控制权及发展阶段的公司选择匹配的管控模式。在FS集团组织设计上合理构建集权与分权的均衡模式,动态设计组织构架适应新的战略需求和发展阶段,集中整合事关集团核心竞争能力的价值和职能,从研发、供应链、人力和财务管理等方面统筹集团资源,处理好集权和分权的关系,充分发挥子公司的协同效应,使集团价值创造最大化,最终保障战略的实现。文中基于FS集团的五年战略规划,将关键战略要素对应关键价值因素进行梳理,分解到各职能部门的工作中按年度进行推进。通过战略价值分解,将企业宏观的战略要素与当前具体的工作及未来要实施的措施有效的衔接了起来。也明确了各个部门的关键价值以及实现关键价值所要承担的工作职责,为企业战略落地打下了坚实的基础,为集团各部门的工作明确了方向与要点。
[Abstract]:From the development course of the enterprise group in China, the formation of most group enterprises is not the result of the natural selection and development of the market. As the group enterprises grow with the scale, the industries involved will be more and more. How to coordinate the management of these industries is imminent. Therefore, how to correctly understand and rationally deal with the relationship between the parent and subsidiary company, the effective management system, the rational decentralization and centralization, so that the maximum value creation ability of the group headquarters has become an urgent need to be solved. Taking FS group as an example, this paper describes and analyzes the current situation of group management and control, and after formulating and analyzing the overall strategy of the group, based on the different positioning and development stages of the Group subsidiary, the existing problems in the management, the selection of the management control mode and the redesign of the management and control means. The research on the theory of rational control, the theory of contingency and the theory of control right allocation, put forward to avoid the traditional single control and control mode and means, but based on the group strategy, the management control mode and control means, the sharing platform of resources, and the cooperation of the subsidiary and the parent company. The same effect makes the creation of value maximized.
According to the principle of classification management and control, the paper analyzes the industry background and industrial structure of FS group based on the current external environment and internal situation, accurately positioning the strategy, and according to the management and control mode of the company selection matching in the different control rights and development stages. The rational construction of centralization and decentralization in the design of FS group organization The dynamic design organization framework adapts to the new strategic demand and development stage, concentrates on the value and function of the core competence of the group, and integrates the resources of the group from the aspects of R & D, supply chain, manpower and financial management, so as to deal with the relationship of centralization and decentralization so as to give full play to the synergy effect of the subsidiary and make the value of the group create Based on the five year strategic planning of the FS group, the key strategic elements are combed and divided into the work of the functional departments to carry out the work of the year. Through the strategic value decomposition, the strategic elements of the enterprise macro strategy and the current specific work and the future will be implemented. The measures have been effectively linked up, and the key values of each department and the work responsibility to be undertaken to realize the key value have been clarified, which laid a solid foundation for the strategic landing of the enterprises and made clear directions and points for the work of the various departments of the group.
【学位授予单位】：南京师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F272.3

【参考文献】