F集团是一家主要对非粮原料进行综合开发利用,集科、工、贸于一体的大型
高科技产业集团。与其他民营企业集团类似,F集团在母子公司管理控制上也面临
着诸多挑战,主要表现在:集团公司并没有完善的子公司治理结构,集团和子公
司职能部门设置存在功能缺失和交叉;子公司自主管理,独立运营,同一生产基
地内子公司间存在功能重叠的部门设置,导致管理费用、制造费用浪费现象严重;
在上至集团整体的资金统筹、大宗物资集中采购,下至各种费用支出的预算编制、
费用列支等基础性工作,均不同程度的存在效率不高、管控不力的问题;随着子
公司业务的蓬勃发展,集团公司对子公司的管理控制日益力不从心,集团管控职
能亟待加强。
本研究以母子公司管理控制相关理论为指导,结合笔者近年来为F集团及类
似的民营企业集团,提供管理信息化咨询及实施服务的实践经验,较为深入的剖
析了 F集团在母子公司管理控制上所面临的管理困惑,针对F集团的组织结构优
化,在资金和人力资源等关键资源上的统一筹措、优化配置,以及在企业整体运
营管控上存在的不足,从多个具体的管控手段上做出了优化设计,并以F集团的
母子公司管控优化改革实践与相关理论进行了印证。
关键词:母子公司;管控模式;管控手段;F集团。
Abstract
The parent-subsidiary company is ligament with property right, is aimed at
maximizing the whole interests, and is focused on power division as the management
control center. The parent-subsidiary company management follows the core concept of
contingency management, resource sharing and collaborative operation. The parent
company manages and controls the subsidiary company by means of strategy, culture,
resource allocation, supply chain management and so on.
F group is a large high-tech industrial group which centers on the comprehensive
utilization and development of non-grain raw materials and integrates scientific research,
manufacturing industry and trade in one. It is the functional sugar leader in China, the
pillar enterprises in the “China functional sugar city,,,the National Key High-tech
enterprises, and the National key enterprises in biotechnology industry. Similar to other
private enterprise groups,the F group is facing many challenges in the parent-subsidiary
corporation management control, which restrict their further development. These
challenges mainly include: 1) the group company does not have perfect organization to
manage the subsidiary companies, and the establishment of the functional departments
in the group company and the subsidiary company is underlapping and overlapping; 2)
the subsidiary companies operate and manage independently, so those in the same
production base may establish some similar functional departments, resulting in a
serious waste in management cost and manufacturing cost; 3) along with the rapid
development of the subsidiary companies, the management control of the group
company to the subsidiary companies become increasingly powerless, so the
management control system of the group company should be strengthened.
In this study, with the guidance of the parent-subsidiary company management
control theory, I thoroughly analyzed the conftxsion that the F group is facing and the
reform practice it has done in the parent-subsidiary company management control. If we
retrogradely look at the reform that the F group did on the parent-subsidiary company
management control system in recent years, we could find that it experienced three
stages of reform. That is, the informationization of the management in integrated supply
chain of the group, the optimization of the parent-subsidiary company management
control system by introducing external consultation and the once again dependence on
the comprehensive budget management information to ensure the achievement of the
management consultation, and finally the effective strengthening on the centralized
management control function of the group company. Afterwards, the F group has now
established a relatively clear strong group-management control mode in administrative
management type. As a result, these management reforms have greatly improved the
company&39;s overall operating efficiency,and the effect of 1+12 is gradually showing
up. Meanwhile, the group company, by the series of reform in recent years, also initially
laid a good management foundation for its being listed in the future. In this study, I also
made the analysis and the optimal design for the F group on its unified raising and
optimal allocation in key resources such as capital and human, and on its problems in
the company&39;s overall operating analysis and control foundation. At the same time,
according to the F group is unified in the capital, human and other key resources on the
financing, optimization,and analysis of problems existing in control,enterprise
operation, and makes the optimal design.
Keywords: Parent-Subsidiary corporation, Management control model, Methods of
control, F Group.
第一章绪论
1.1研究背景
改革开放30年来,我国民营经济从无到有到强,产生了许多业绩显赫的民企
集团。例如蒙牛集团,从三无起步(无工厂、无奶源、无市场),通过资源整合,
5年间从乳品行业排名第1116名上升到第1名,成为中国民营企业超速发展的典
范。再如益客食品,这家由几名从六和集团走出来的创业者于山东新泰创建的民
营企业,在不到七年的时间里销售收入即超过了 50亿。此类案例不胜枚举,从中
我们看到了中国民企的高速发展,民营企业集团不断出现并且在大型民企中成为
最为普遍、最具有生命力的组织架构。但我们也看到,中国民企在高速发展过程
中,其管理思想和管理手段往往成为制约其发展的软助。遍观我国民营企业集团
发展壮大之路,为了更好地应对越来越复杂多变的环境,为了更好地应对日趋激
烈的市场竞争,我国民营企业普遍面临着既要做大做强,又要灵活解决高效运营
和持续创新等问题。对于民营企业而言,企业管理能力和管理效率的不足在规模
扩大后表现的更为明显,特别是成为企业集团之后,母公司能否有效的管控子公
司,总部与成员企业的集分权关系能否处理好,能否建立一个有强大管控能力和
凝聚力的集团总部,以避免“集而不团”,并打造出高绩效的分子公司,这是民
企集团化之路所必须面对的问题。
F集团是对非粮原料进行综合开发利用,集科、工、贸于一体的大型高科技产
业集团,企业历经20年的奋斗,现已发展成为中国功能糖领军企业、中国功能糖
城支柱企业。目前,F集团已经完成了资本原始积累的企业发展初级阶段,并逐渐
形成了一整套成熟、稳定的经营管理模式,积累了丰富的农业科研、生产、市场
运营管理经验,打造出了一支团结、务实的精英团队。随着企业不断发展壮大,F
集团企业规模进入快速扩大轨道的同时,集团整体的运营效率却出现了较为严重
的问题。在新生代领导团队的推动下,F集团通过引入外部咨询的方式,帮助企业
找到了问题症结所在:集团总部的驾奴能力弱,母子公司管理控制体系不完善,
企业内部业务流程不畅,即集团公司的管控出了故障。在随后的三年管理变革过
程中,F集团依托信息化手段逐步实现了管理咨询成果落地,最终以计划管理和预
==>>