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论文编号：	3604
作者编号：	2220060851
上传时间：	2011/11/2 11:22:02
中文题目：	天津百利得公司管理控制工具的整合研究
英文题目：	The integration of management control tools in KAAC
指导老师：	齐善鸿
中文关键字：	关键词：管理控制;中外合资企业;管理控制工具;整合
英文关键字：	Key Words: Management Control;JV ;Tools;Integration
中文摘要：	中外合资企业是我国企业类型的主要形式之一，是我国引进外资、学习先进技术和管理的重要途径，也是各先进管理控制工具应用相对较早、较普遍的组织。合资企业是两个或者两个以上的企业分别提供不同的资源而形成的联合拥有的独立企业组织，各方股东均具有不完整的控制权，所以合资企业的研究基础是不完全契约下的控制问题。本文在回顾管理控制理论的基础上，论述了各种管理控制工具的优势和劣势之后，重点以案例公司中外合资企业天津百利得公司为例，从案例公司的发展历程和管理控制环境因素等方面出发，分析了公司由于多种管理控制工具同时并行中存在的问题，在此基础上，提出了管理控制工具整合的思路，即：各管理控制工具的出现匀依赖于当时企业的管理控制环境，针对组织管理中存在的较多的管理问题点特别提出进行补救和加强管理控制的办法，为了及时、有效地解决问题往往会在组织职能以外，集中企业的相关资源，单独成立特别行动小组负责攻关。等到问题解决，采用的行动在被有效的跟踪验证后，应逐步将为解决该问题采用的管理控制手段，合理分配到组织本身的职能中去，成为各职能部门程序化管理控制职责的一部分。到此时行动小组应该相继取消，以便为下一个目标的设立提供足够的资源，必要时小组也可为验证实施的有效性以审核小组的形式保留一段时间。在结合预算管理、平衡记分卡、全面质量管理、项目管理等管理控制工具的各自特点和考虑到天津百利得公司实际应用情况下，以设定多个关键控制点指标的方法，将各个关键指标合理分配到公司的七个职能部门中进行组织职能程序化控制。
英文摘要：	Types of joint ventures is the main form of business is one of China's foreign investment, advanced technology and management to learn an important way, but also the application of advanced management control tools relatively early, more general organizations. A joint venture is two or more companies to provide different resources are combined with the formation of independent business organizations, all shareholders do not all have full control over, so the joint venture contract research base is not entirely under the control of Problem. This thesis reviewed the management control theory, based on a variety of management control tools discussed the advantages and disadvantages, the focus of the case companies have joint venture company in Tianjin KAAC example, from the case company's development process and management control of environmental factors, etc. , Analyzes the company's management and control tools for a variety of problems in parallel, on this basis, proposed the idea of integration of management control tools, namely: the emergence of management control tool for uniform management of the enterprise depends on the time control environment, Exist for the organization and management in the management of large remediation point to highlight and strengthen management control measures, in order to timely and effectively solve the problem functions are often outside the organization to focus business related resources, set up a special operations group alone is responsible for research . Wait until the problem solving, with action being effective tracking verification, should be gradually adopted will resolve the issue of management control methods, a rational allocation of functions to the organization itself to become the procedure of the functional part of the responsibilities of management control. Action teams to this point should have been removed in order to set up the next goal to provide sufficient resources, if necessary, the Panel may also be implemented in order to verify the validity of the audit team in the form of a certain period of time. In combination with budget management, balanced scorecard, total quality management, project management and other management control tools, taking into account their own characteristics and Tianjin, the company's actual application of KSS, the critical control point to set the target number of ways, the various key indicators Reasonably allocated to the company's seven functional departments to organize functions in the process of control.
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