Effective Management Control Systems

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中国海尔集团推行独特而先进的 OEC 和市场链管理控制机制赢得市场竞争优势 美国南加州大学李文索会计学院 林文雄教授

中文摘要 在过去 20 年中,中国海尔集团从一个濒临破产的冰箱制造工厂转变成了一个 拥有多化产品的国际企业集团,并被列入《世界最具影响力的 100 个品牌》。海尔 拥有包括白色家电、黑色家电、米色家电在内的 96 大种类、15100 多个规格的产 品群,并出口产品到全球 160 多个国家和地区。同时,海尔现有工业园区 10 个、 海外工厂及制造基地 30 个、海外设计中心 8 个、营销网点 58800 个。据 2004 年市 场统计显示,海尔小冰箱、酒柜在美国市场已占据了第一的市场份额。在 2004 年 11 月的英国《金融时报》和普华永道联合评选的“全球最受尊敬的企业"中,海 尔蝉联中国最受欢迎企业第一名。 本论文叙述了海尔集团发展战略创新的三个阶段:名牌战略、多元化战略和国 际化战略,并指出海尔企业文化、制造技术、组织结构、管理控制机制、信息技术 和薪酬体制是如何配合其战略发展的三个阶段而相应改变的。 本文还对海尔 OEC 和市场链流程再造的管理控制机制进行了详细的阐述。最后作者指出海尔的五个改 进方向及海尔可向美国通用电气集团借鉴的五种管理方法。

Effective Management Control Systems Help China Haier Group Achieve Competitive Advantage Professor Thomas W. Lin, University of Southern California (Rough Draft; May 2005)

ABSTRACT During the past twenty years, China Haier Group went from a nearly bankrupt refrigerator factory to a diversified global company among the list of the world 100 most recognizable brands. This paper describes how Haier developed its three stages of business strategy and management control systems such as corporate culture, OEC management, and market chains based business process reengineering to achieve competitive advantage and success. It also identifies opportunities for improvement and lessons that Haier can learn from GE.

INTRODUCTION In 1984, Zhang Ruimin took over a nearly bankrupt refrigerator factory, Haier Group, in Qingdao, China, and in 2004, the company’s global sales hit $12 billion with a growth rate of 68% during the previous 20 years. Today Haier Group is recognized as a worldwide brand. On January 31, 2004, the firm ranked 95th after such household names as Coca-Cola, McDonald's, and Nokia, which were the top three on the World Brand Laboratory’s list of the 100 most recognizable brands. Haier was the only Chinese brand on the list. For a second consecutive year, Haier was honored as the “Most Respectful Enterprise in China” in the rankings of “Global Most Respectful Enterprises,” coevaluated by the Financial Times and PricewaterhouseCoopers in November, 2004. So how did they achieve their success? As one of China’s fastest-growing companies, Haier Group fits a 1999 Gallup survey profile for a successful company. Customer service, product quality, operating efficiency, innovation, and speed to market are among the top seven factors for success (Gallup Organization, 1999, p. 1). Haier excels in all these areas. Management control is the process by which managers influence other members of the organization to implement the organization’s strategies (Anthony and Govindarajan, 1998, p. 6). This paper describes how Haier developed its three stages of business strategy, and management control systems such as corporate culture, OEC management, and market chains based business process reengineering to achieve competitive advantage and success. It also identifies opportunities for improvement and lessons that Haier can learn from GE.

BUSINESS STRATEGY Haier CEO Zhang Ruimin and President Yang Mianmian say the firm developed three major strategies over three stages: brand building or recognition strategy, expansion or diversification strategy, and globalization strategy (See Figure 1). Called the famousbrand strategy, the first stage lasted from 1984 to 1991. During this period, it created and built Haier-brand products and set up a quality assurance system. In April 1985, CEO Zhang gathered all employees and battered the first poor quality refrigerator with a hammer, and then the employees responsible for these goods battered 76 defective refrigerators. The hammering event woke up the quality awareness of all employees and established the concepts of “defective products are wasters” and “excellent products are produced by talented employees.” The thinking shifted from volume being the priority to quality and brand recognition being the priorities.

Figure 1: Three Stages of the Strategy Development

Haier
Expansion or Diversification Dec. 1991 – Dec. 1998 (7 years) *From east to west...
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