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FS集團(tuán)管理控制研究

發(fā)布時(shí)間:2018-06-06 22:39

  本文選題:集團(tuán)管控模式 + 管控手段 ; 參考:《南京師范大學(xué)》2014年碩士論文


【摘要】:從我國(guó)企業(yè)集團(tuán)的發(fā)展歷程來(lái)看,大部分集團(tuán)企業(yè)的形成不是市場(chǎng)自然選擇和發(fā)展的結(jié)果,當(dāng)集團(tuán)企業(yè)隨著規(guī)模的壯大,涉及的產(chǎn)業(yè)也會(huì)越來(lái)越多,如何協(xié)調(diào)管理好這些產(chǎn)業(yè)就顯得迫在眉睫。在目前的集團(tuán)公司管理中,存在母子公司產(chǎn)權(quán)不清、治理結(jié)構(gòu)不到位、管理體制不健全的現(xiàn)象,給企業(yè)集團(tuán)帶來(lái)“集而不團(tuán)”的先天性不足。因此如何正確的認(rèn)識(shí)并合理處理母子公司關(guān)系,構(gòu)建有效的管控體系,合理分權(quán)與集權(quán),使集團(tuán)總部?jī)r(jià)值創(chuàng)造能力最大發(fā)揮已成為亟需解決的課題。本文以FS集團(tuán)為例,對(duì)集團(tuán)管理控制現(xiàn)狀進(jìn)行描述和分析,并在制定和分析集團(tuán)總體戰(zhàn)略后,基于集團(tuán)子公司不同的定位及發(fā)展階段,目前管理中存在的問(wèn)題,提出集團(tuán)管控模式選擇及管控手段的再設(shè)計(jì)。通過(guò)對(duì)企業(yè)集團(tuán)理論、管理控制理論、權(quán)變理論和控制權(quán)配置理論等的研究,提出避免傳統(tǒng)的單一管控模式和手段,而是根據(jù)集團(tuán)戰(zhàn)略、各子公司管理現(xiàn)狀采取集、分權(quán)相結(jié)合的手段選擇適合的管控模式和管控手段,實(shí)現(xiàn)資源共享平臺(tái),發(fā)揮子公司和母公司的協(xié)同效應(yīng),使價(jià)值創(chuàng)造最大化。 本文創(chuàng)新性的提出按照分類管控原則,基于目前的外部環(huán)境和內(nèi)部現(xiàn)狀對(duì)FS集團(tuán)行業(yè)背景及產(chǎn)業(yè)結(jié)構(gòu)進(jìn)行分析,對(duì)戰(zhàn)略進(jìn)行準(zhǔn)確定位,并根據(jù)不同控制權(quán)及發(fā)展階段的公司選擇匹配的管控模式。在FS集團(tuán)組織設(shè)計(jì)上合理構(gòu)建集權(quán)與分權(quán)的均衡模式,動(dòng)態(tài)設(shè)計(jì)組織構(gòu)架適應(yīng)新的戰(zhàn)略需求和發(fā)展階段,集中整合事關(guān)集團(tuán)核心競(jìng)爭(zhēng)能力的價(jià)值和職能,從研發(fā)、供應(yīng)鏈、人力和財(cái)務(wù)管理等方面統(tǒng)籌集團(tuán)資源,處理好集權(quán)和分權(quán)的關(guān)系,充分發(fā)揮子公司的協(xié)同效應(yīng),使集團(tuán)價(jià)值創(chuàng)造最大化,最終保障戰(zhàn)略的實(shí)現(xiàn)。文中基于FS集團(tuán)的五年戰(zhàn)略規(guī)劃,將關(guān)鍵戰(zhàn)略要素對(duì)應(yīng)關(guān)鍵價(jià)值因素進(jìn)行梳理,分解到各職能部門的工作中按年度進(jìn)行推進(jìn)。通過(guò)戰(zhàn)略價(jià)值分解,將企業(yè)宏觀的戰(zhàn)略要素與當(dāng)前具體的工作及未來(lái)要實(shí)施的措施有效的銜接了起來(lái)。也明確了各個(gè)部門的關(guān)鍵價(jià)值以及實(shí)現(xiàn)關(guān)鍵價(jià)值所要承擔(dān)的工作職責(zé),為企業(yè)戰(zhàn)略落地打下了堅(jiān)實(shí)的基礎(chǔ),為集團(tuán)各部門的工作明確了方向與要點(diǎn)。
[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.
【學(xué)位授予單位】:南京師范大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F426.4;F272.3

【參考文獻(xiàn)】

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