Neale G. O'Connor
The book is organized into six chapters.
Chapter 1 deals with cases of cost management and how firms can use cost accounting to manage activities and customers and get an idea of the cost of human resource turnover, which is a current challenge facing firms in China.
Chapter 2 presents two cases of firms facing the start-up earlyoperation challenge and how they managed their business in the early stages.
Chapter 3 includes cases of large firm issues and the challenges they faced in managing diverse operations in China, including service operations, sales and service of consumer electronic products, and car financing operations.
Chapter 4 covers implementation issues surrounding the adoption of sophisticated management control systems, with the balanced scorecard being the leading example.
Chapter 5 contains cases that focus on the operational issues or risks associated with managing diverse operations spread across many provinces in China.
Chapter 6 focuses on the risks of fraud and liquidation and problems in liquidating a firm in China.
include the following case studies:
- Making Balanced Scorecard Work to Implement Business Strategies at Magic Technology
- Interior JV: Teething Problems of a Manufacturing Operation in China
- China Automotive Finance: Service Operations Re-design
- ECG Group: Fraud and Liquidation of a Joint Venture in China
- China Sourcing Group: Delivering on Time
- PremiumSoft: Managing Creative People
- Making Balanced Scorecard Work: The Worldclass Lighting Experience
- Shanghai Interior Automotive Door System: Running a Manufacturing Operation in China
- Sunshine Fashion: Fraud, Theft and Misbehaviour among Employees
- Strategic Performance Measurement of Suppliers at HTC
- PQI: Management of Suppliers
- PCL: A Breakdown in the Enforcement of Management Control
- EU Design's Rise in the Apparel and Fashion Industry: Formalising Management and Incentive Systems
- Bernard Watch Company: Unravelling the Cost of Voluntary Employee Turnover
Neale G. O'Connor
This book aims at developing an understanding of the various contracting and control issues faced by the multinational enterprise. Emphasis is placed on the theoretical determinants of external contracting and the management control of multinational operations. These issues are illustrated with examples and 18 case studies of actual multinational and regional firm operations in China. In particular the cases illustrate:
a) the various theoretical determinants of international business contracting strategies and the organisational structures that complement those strategies;
b) the cost/benefit trade-offs that are associated with the various contracting arrangements of foreign direct investment in China; and
c) the significance of various managerial accounting and control techniques that can support the various forms of contracting that are used by foreign multinationals in China.