摘要
本文在梳理组织设计与管理控制系统经典理论的基础上,介绍了中国华润集团首创的6S管理体系,剖析了6S管理体系在重塑母子公司组织结构、完善利润中心制度、夯实扁平化控制、打造强势总部等集团控制系统设计上的理论贡献、实践启迪与改进路径,并据此归纳出多元化战略集团管理控制系统设计的逻辑框架。
This paper is a case study based on the management control system practice of China Resources Group(CRG).Given that CRG has a complex business model based on unrelated diversification strategy,this field setting provides a natural experimental setting to test the trade-off between centralized versus decentralized corporate headquarters.There are three unique features of CRG's centralized management control system:flattens their organization using the profit center mechanism,process-oriented strategy control and powerful corporate headquarters.Last,this study presents a logic framework of organizational design and MCS for conglomerates that adopt diversification strategy.
出处
《会计研究》
CSSCI
北大核心
2009年第2期53-60,共8页
Accounting Research
