So far, many companies have realized that the group headquarters must control the subsidiaries. When it comes to group control in society, there must be a control mode, including financial control, strategic control and operational control. Actually, this is not right. The control of subsidiaries by group companies is not that simple. This is a strict system. The so-called gold control type is the big shopkeeper; Strategic control is to grasp the big and let go of the small; The operation control type is to poke the pole to the end. But it is an internal standard, and there is no comparability between different groups.
Cai Hua's group control system is a control system plus a control subsystem. The management and control system is governance plus control plus macro management. The parent company's control over its subsidiaries: First, governance control. How to form a system to protect the interests of investors is called governance. For example, after investing in subsidiaries, there is a relatively perfect system to plan and supervise subsidiaries. Second, control. Control is based on governance. Without governance, there is no control, otherwise there is no legal basis for extending the rights of subsidiaries. So what is control? That is, after the parent company has the governance right of the subsidiary and the board of directors has the right to speak, it will export the system to the subsidiary. Make the subsidiary run according to the system and achieve the purpose of controlling the subsidiary. Third, macro management. It is to use extra benefits to make subsidiaries more loyal and create more benefits. Therefore, the whole management and control of Cai Hua management consulting is simply governance plus control plus macro management, which constitutes such a system.
Cai Hua's management and control system consists of several management and control subsystems. Management includes strategic control system, financial control system, human resource control system and cultural control system, which must be controlled. Business categories include R&D control system, marketing control system, brand control system, manufacturing control system, alliance control system and supply chain control system, which belong to contingent control. Auxiliary categories include audit control system, information control system and risk control system, which belong to compensatory control that changes with the environment and is inversely proportional to the quality of legal supervision environment. The more problems there are in subsidiaries, the more serious they are, and vice versa.
After the group management system is designed, an auxiliary support system should be designed to integrate mother and child. This mixer is the group management and control mechanism. Generally speaking, the group control mechanism should be designed from the following aspects.
1, business strategy management system-the group strategy determines the business strategy of the subsidiary. The management strategy of a subsidiary depends on the resource allocation of the parent company. The subsidiary plans under the unified management framework of the parent company, and the parent company directly or indirectly intervenes in the strategic planning of the subsidiary. The planning process of subsidiary's business strategy is the process of parent company allocating resources and implementing parent company's strategy. Strategic reflection meeting, strategic planning initiation meeting and strategic planning template.
2, investment management system-to make provisions on investment strategy management, investment quality standards, investment financial standards, investment screening standards, investment field requirements and other issues, as well as the division of labor and power division and checks and balances between mother and son in the investment process.
3, business management system-through the decomposition of the company's business plan, through the meeting of the president and vice president, form a cross-level command transmission and communication channel, streamline the regular meeting procedures and tracking process of each meeting at this level, and connect the mother and child meetings. The platform for different departments to perform their duties and exchange information is various meetings. One-to-one approval and personal point-to-point contact are reduced, and the interface between mother and child is conference-style, extensive, multi-point contact and cross-infiltration.
4. Management report system-economic analysis, business reports, financial information, exceptions and other reports that need to be submitted at different levels, and design a unified format and a unified time node. Through the flow of a large number of management reports, the information asymmetry between mother and son is partially eliminated, accurate information support is established for managers' decision-making, and the normal information flow between mother and son is established.
5, comprehensive budget, comprehensive budget management beyond the traditional category of pure financial budget, forecasting, planning, planning, budgeting, reporting and performance appraisal are closely linked and coordinated through the target system.
Forecast (target forecast)-Forecast the market and investment demand in the medium, long and annual periods for adjusting and setting targets. The principle is far thick and near thin. The annual forecast should be implemented in terms of brand and business.
Planning (medium and long-term goal setting)-comprehensive business planning at the company level, including: strategic planning, market planning, network planning, IT planning and human resources planning. These plans guide the focus and direction of the business department.
Business plan (annual target setting)-The management at all levels of the whole company sets decomposed business targets for subordinate units. Business units at all levels make business plans according to the objectives and put forward investment needs.
Budget preparation (resource allocation around objectives and business plans)-Forecast resources (market, network, equipment, personnel, funds, etc.) according to set objectives and detailed work plans. ), the cost and investment required to achieve these goals, and prepare the annual budget.
Tracking, analysis and reporting (target completion tracking analysis)-objectively, accurately and timely record the company's business activities and resources consumed. At the same time, report the recorded results to the corresponding management. Analyze the difference between actual accounting and budget, and pay attention to the management of "exceptions".
Performance appraisal (target appraisal)-according to the completion of the target and the company's incentive system, conduct performance appraisal and reward those business unit personnel and management who have completed or exceeded the target.
6. Strategic performance management system-In view of the respective responsibilities and strategic points of the headquarters, various comprehensive departments, sub-groups and Sun Company in the process of strategic implementation, through grasping the strategic objectives and measures, the interactive performance management of strategic points at all levels is aimed at organizations rather than individuals, and at strategic constraints rather than management behaviors.
Internal control system-so we must distinguish between system and internal control. System is some actions taken around the efficiency of subsidiary management. Internal control is a system designed to protect the interests of investors, which is not conducive to the efficiency of subsidiaries. Three-dimensional internal control system includes group budget management system, group financial management system, group process management system, group human resource management system, group internal audit system and enterprise management system. All internal control systems are actually insurance shackles on the operating system. In fact, internal control is a director and supervisor of the group company who never leaves work and sends personnel to serve our group company.
7. Risk management system-The group company constitutes a risk management system through risk strategy, risk organization, internal control, risk financing and risk information system. Within a group, the group company leads the construction of risk management system, urges and manages each sub-group to build its own risk management system, co-ordinates risk management measures, and promotes the overall risk control of the group through the risk management capabilities of each subsidiary.
Through the above aspects, we can build a complete group control mechanism and make the group control system run well.
Advantages of management consulting service of Cai Hua Consulting Group;
★ The only consulting company focusing on group control in China, 12 has accumulated more than 400 high-end projects, covering the largest and most influential state-owned and private enterprise groups in China;
★ The only consulting long-term training unit for the management and control system of training courses for leaders of large enterprises in the State Council; 22 provinces and cities SASAC management and control system consulting and training units;
★ The only consulting company training unit in the management and control system of six government colleges directly under the Central Organization Department;
★ The only Chinese-funded consulting company training unit in the management and control system of Accounting College of the Ministry of Finance;
★ Strategic partners of management courses in Tsinghua, Peking University, Renmin University, Shanghai Jiaotong University, Fudan University, Zhejiang University and Nanda University;
★ China Europe Business School, the only consulting company training unit of cheung kong graduate school of business Graduate School of Enterprise Management and Control System;
★ Hold China Group Management Summit Forum in Beijing and Shanghai every year;
★ Co-organizer of the annual meeting of the top 500 management organizations in China, the only China consulting company;
★ A company whose exclusive publishing group controls a full set of consulting books;
★ Exclusive management and control of ranking research and publishing consulting institutions;
★ Start the composite pipe control system of property right relationship chain (branch, division) and non-property right structure (alliance, supply chain, cartel, syndicate);
★ Initiate the composite pipe control system of governance+control+management (multi-level governance, governance orientation, design and operation of control system; Macro-control and value creation of group companies; Pay attention to the control system before and after; );
★ Take operation control system (brand, R&D, marketing, supply chain, internationalization, alliance, etc.). ) as an important part of group control;
★ It is the first corporate culture system of group management to express corporate culture with management system, system and process.