基于管控客体视角的企业集团管控模式研究

Comparison and Selection on Management Control Mode of a Business Group

从战略举措、管理权限、横向协调和共享服务四个层面分析比较了企业集团三类不同的管控模式,并基于管控客体视角,提炼了企业集团管控模式选择的三大关键影响因子——业务相关度、业务重要度和业务成熟度,然后据此构建了管控模式选择矩阵,为企业集团针对不同权属企业选择适合而有效的管控模式提供理论指导。

This paper made a comparison of three management control modes ot a busmess group from four angles which contain strategic action,management purview, transverse harmonization and shared services. And then it abstracted three important impact-factors including business-correlation degree, business-importance degree and business-maturation degree, which would help the business group to choose management control mode. Based on this,an evaluation matrix of management control mode was built and would be useful to business groups to make a good choice for suhsidiary companies.