Management control of multinational enterprises in China: a contracting and management accounting perspective
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Singapore [u.a.]
McGraw-Hill Education
2006
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXI, 269 S. |
| ISBN: | 0071247386 |
Internformat
MARC
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| 650 | 4 | |a International business enterprises |z China |x Accounting | |
| 650 | 4 | |a International business enterprises |z China |x Management | |
| 650 | 4 | |a International business enterprises |z China |x Management |v Case studies | |
| 650 | 4 | |a Investments, Foreign |z China | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Brief Contents
Foreword ix
Preface xi
Acknowledgements xviii
About the Author xix
Abbreviations xx
1. The International Business Environment and Information Needs 1
Case Study 1 A Ltd Guanxi and Agency Problems in China 28
Case Study 2 SK Group Selecting Capital Investment in China
versus South Korea 32
Case Study 3 Hotel Kunming Ltd An Evaluation of a Hotel Investment
in China 39
2. International Expansion and External Contracting 49
Case Study 4 Adams Corporation Best Mode of Entry for
Further Expansion into China 80
Case Study 5 Ace Style Best Mode of Entry for
Expanding Its Production in China 88
Case Study 6 XYZ (HK) Ltd Using a Distributorship versus
Retail Outlet Ownership as a Mode of Entry into China 92
Case Study 7 MHK Ltd Using a Distributorship versus Branch
Office as a Mode of Entry into China 96
3. Management Control of Wholly Owned Subsidiaries 101
Case Study 8 ABC Ltd Managing a Service Department in China 128
Case Study 9 Sanyung Ltd Can Activity based Costing Improve
Sanyung s Management Decision Making? 132
Case Study 10 TSL Jewellery Ltd Activity based Costing 141
Case Study 11 Healthcare Ltd Multiple Performance Measures 150
Case Study 12 Yunhong Group Delegation and Performance
Measurement 156
4. Management Control of International Joint Ventures 165
Case Study 13 Fortune Ltd The Balanced Scorecard in a Sino US
Joint Venture in China 180
iii
IV
Brief Contents
Case Study 14
Case Study 15
AB Holding Limited A New Incentive Scheme
ECG Group Fraud and the Liquidation of a Joint
Venture in China
5 International Transfer Pricing
Case Study 16 XYZ Group Factors Influencing Its Transfer
Pricing Strategy
Case Study 17 MS Group Organisation Efficiency and Regulatory
Requirements: The Influence on Transfer Pricing
Determination in a Competitive Environment
Case Study 18 ABC Group How Can a More Efficient Combination
of Pricing and Resource Strategies be Achieved to
Minimise the Group s Tax Liability?
References
190
198
207
229
238
245
253
Index
263
Contents
Foreword ix
Preface xi
Acknowledgements xviii
About the Author xix
Abbreviations xx
1. THE INTERNATIONAL BUSINESS ENVIRONMENT AND
INFORMATION NEEDS 1
INTRODUCTION 2
STRATEGIC MOTIVES FOR MULTINATIONAL ENTERPRISE
ACTIVITY 2
Practical Reasons Why Companies Go International 3
Theoretical Reasons for Going International 4
THE INTERNATIONAL BUSINESS ENVIRONMENT 6
The Economic and Political Challenge 7
The Cultural Challenge 12
THE CHALLENGE FOR INTERNATIONAL BUSINESS IN CHINA 14
The China WTO Regulatory Environment 15
The China Business Environment 15
SUMMARY 26
QUESTIONS 26
Case Study 1 A Ltd Guanxi and Agency Problems in China 28
Case Study 2 SK Group Selecting Capital Investment in China
versus South Korea 32
Case Study 3 Hotel Kunming Ltd An Evaluation of a Hotel
Investment in China 39
2. INTERNATIONAL EXPANSION AND EXTERNAL CONTRACTING 49
INTRODUCTION 50
MODE OF ENTRY (CONTRACTING CHOICE) 51
Evolution of the Organisational Structure of the MNE 52
THEORETICAL BASIS FOR CONTRACT CHOICE 53
Transaction Cost Theory 53
Bargaining Power and Resource Dependence Theories 60
Contents
INTEGRATING MODE OF ENTRY FRAMEWORK
The OLI Model
Mode of Entry Empirical Literature
FOREIGN DIRECT INVESTMENT ALTERNATIVES IN CHINA
Main Forms of Foreign Direct Investment
Mode of Entry Trends in China
SUMMARY
QUESTIONS
EXERCISES
Case Study 4
64
65
66
70
70
72
74
78
78
Adams Corporation Best Mode of Entry
for Further Expansion into China 80
Case Study 5 Ace Style — Best Mode of Entry for Expanding Its
Production in China 88
Case Study 6 XYZ (HK) Ltd Using a Distributorship versus Retail
Outlet Ownership as a Mode of Entry into China 92
Case Study 7 MHK Ltd — Using a Distributorship versus Branch
Office as a Mode of Entry into China 96
3. MANAGEMENT CONTROL OF WHOLLY OWNED SUBSIDIARIES
INTRODUCTION
MANAGEMENT CONTROL MECHANISMS
Formal Control Mechanisms
Informal and Subtle Mechanisms
THE MNE SUBSIDIARY CONTROL FRAMEWORK
KEY ISSUES IN MNE SUBSIDIARY CONTROL
Centralisation/Decentralisation Dilemma
Controllability of Subsidiary Manager Responsibility
National Culture and the Transfer of Management Controls
HUMAN RESOURCE SELECTION AND CONTROL IN CHINA
SUMMARY
QUESTIONS
EXERCISES
Case Study 8
Case Study 9
Case Study 10
Case Study 11
Case Study 12
ABC Ltd Managing a Service Department
in China
Sanyung Ltd Can Activity based Costing Improve
Sanyung s Management Decision Making?
TSL Jewellery Ltd Activity based Costing
Healthcare Ltd Multiple Performance Measures
Yunhong Group — Delegation and Performance
Measurement
101
102
102
103
110
111
113
113
114
118
122
124
125
126
128
132
141
150
156
Contents vii
4. MANAGEMENT CONTROL OF INTERNATIONAL JOINT VENTURES 165
INTRODUCTION 166
JOINT VENTURES ARE DIFFERENT FROM PARENT PARTNERS 166
TYPOLOGIES OF CONTROL IN JOINT VENTURES 167
TYPES OF CONTROLS IN JOINT VENTURES 170
Joint Venture Agreement 170
Management Control Mechanisms 172
STUDIES ON JOINT VENTURE CONTROL AND PERFORMANCE 175
Equity Ownership, Management Control and Performance 175
Non equity Resource Contributions, Management Control
and Performance 176
SUMMARY 178
QUESTIONS 179
Case Study 13 Fortune Ltd The Balanced Scorecard in a
Sino US Joint Venture in China 180
Case Study 14 AB Holdings Limited — A New Incentive Scheme 190
Case Study 15 ECG Group Fraud and the Liquidation of a Joint
Venture in China 198
5. INTERNATIONAL TRANSFER PRICING 207
INTRODUCTION 208
TYPES OF TRANSFER PRICES 208
CONDITIONS THAT INFLUENCE INTERNATIONAL TRANSFER
PRICING 209
International Transfer Pricing Framework 210
Trade offs among the Elements of the International Transfer
Pricing Framework 213
EVIDENCE OF INTERNATIONAL TRANSFER PRICING 215
Early Empirical Studies 215
Recent Empirical Studies on Transfer Pricing 218
Empirical Studies on Transfer Pricing in China 218
REGULATORY GUIDELINES 219
OECD Guidelines 220
Transfer Pricing Guidelines in China 220
SUMMARY 224
QUESTIONS 225
EXERCISES 226
Case Study 16 XYZ Group Factors Influencing Its Transfer
Pricing Strategy 229
viii Contents
Case Study 17 MS Group Organisation Efficiency and Regulatory
Requirements: The Influence on Transfer Pricing
Determination in a Competitive Environment 238
Case Study 18 ABC Group How can a More Efficient Combination
of Pricing and Resource Strategies be Achieved to
Minimise the Group s Tax Liability? 245
References 253
Index 263
|
| adam_txt |
Brief Contents
Foreword ix
Preface xi
Acknowledgements xviii
About the Author xix
Abbreviations xx
1. The International Business Environment and Information Needs 1
Case Study 1 A Ltd Guanxi and Agency Problems in China 28
Case Study 2 SK Group Selecting Capital Investment in China
versus South Korea 32
Case Study 3 Hotel Kunming Ltd An Evaluation of a Hotel Investment
in China 39
2. International Expansion and External Contracting 49
Case Study 4 Adams Corporation Best Mode of Entry for
Further Expansion into China 80
Case Study 5 Ace Style Best Mode of Entry for
Expanding Its Production in China 88
Case Study 6 XYZ (HK) Ltd Using a Distributorship versus
Retail Outlet Ownership as a Mode of Entry into China 92
Case Study 7 MHK Ltd Using a Distributorship versus Branch
Office as a Mode of Entry into China 96
3. Management Control of Wholly Owned Subsidiaries 101
Case Study 8 ABC Ltd Managing a Service Department in China 128
Case Study 9 Sanyung Ltd Can Activity based Costing Improve
Sanyung's Management Decision Making? 132
Case Study 10 TSL Jewellery Ltd Activity based Costing 141
Case Study 11 Healthcare Ltd Multiple Performance Measures 150
Case Study 12 Yunhong Group Delegation and Performance
Measurement 156
4. Management Control of International Joint Ventures 165
Case Study 13 Fortune Ltd The Balanced Scorecard in a Sino US
Joint Venture in China 180
iii
IV
Brief Contents
Case Study 14
Case Study 15
AB Holding Limited A New Incentive Scheme
ECG Group Fraud and the Liquidation of a Joint
Venture in China
5 International Transfer Pricing
Case Study 16 XYZ Group Factors Influencing Its Transfer
Pricing Strategy
Case Study 17 MS Group Organisation Efficiency and Regulatory
Requirements: The Influence on Transfer Pricing
Determination in a Competitive Environment
Case Study 18 ABC Group How Can a More Efficient Combination
of Pricing and Resource Strategies be Achieved to
Minimise the Group's Tax Liability?
References
190
198
207
229
238
245
253
Index
263
Contents
Foreword ix
Preface xi
Acknowledgements xviii
About the Author xix
Abbreviations xx
1. THE INTERNATIONAL BUSINESS ENVIRONMENT AND
INFORMATION NEEDS 1
INTRODUCTION 2
STRATEGIC MOTIVES FOR MULTINATIONAL ENTERPRISE
ACTIVITY 2
Practical Reasons Why Companies Go International 3
Theoretical Reasons for Going International 4
THE INTERNATIONAL BUSINESS ENVIRONMENT 6
The Economic and Political Challenge 7
The Cultural Challenge 12
THE CHALLENGE FOR INTERNATIONAL BUSINESS IN CHINA 14
The China WTO Regulatory Environment 15
The China Business Environment 15
SUMMARY 26
QUESTIONS 26
Case Study 1 A Ltd Guanxi and Agency Problems in China 28
Case Study 2 SK Group Selecting Capital Investment in China
versus South Korea 32
Case Study 3 Hotel Kunming Ltd An Evaluation of a Hotel
Investment in China 39
2. INTERNATIONAL EXPANSION AND EXTERNAL CONTRACTING 49
INTRODUCTION 50
MODE OF ENTRY (CONTRACTING CHOICE) 51
Evolution of the Organisational Structure of the MNE 52
THEORETICAL BASIS FOR CONTRACT CHOICE 53
Transaction Cost Theory 53
Bargaining Power and Resource Dependence Theories 60
Contents
INTEGRATING MODE OF ENTRY FRAMEWORK
The OLI Model
Mode of Entry Empirical Literature
FOREIGN DIRECT INVESTMENT ALTERNATIVES IN CHINA
Main Forms of Foreign Direct Investment
Mode of Entry Trends in China
SUMMARY
QUESTIONS
EXERCISES
Case Study 4
64
65
66
70
70
72
74
78
78
Adams Corporation Best Mode of Entry
for Further Expansion into China 80
Case Study 5 Ace Style — Best Mode of Entry for Expanding Its
Production in China 88
Case Study 6 XYZ (HK) Ltd Using a Distributorship versus Retail
Outlet Ownership as a Mode of Entry into China 92
Case Study 7 MHK Ltd — Using a Distributorship versus Branch
Office as a Mode of Entry into China 96
3. MANAGEMENT CONTROL OF WHOLLY OWNED SUBSIDIARIES
INTRODUCTION
MANAGEMENT CONTROL MECHANISMS
Formal Control Mechanisms
Informal and Subtle Mechanisms
THE MNE SUBSIDIARY CONTROL FRAMEWORK
KEY ISSUES IN MNE SUBSIDIARY CONTROL
Centralisation/Decentralisation Dilemma
Controllability of Subsidiary Manager Responsibility
National Culture and the Transfer of Management Controls
HUMAN RESOURCE SELECTION AND CONTROL IN CHINA
SUMMARY
QUESTIONS
EXERCISES
Case Study 8
Case Study 9
Case Study 10
Case Study 11
Case Study 12
ABC Ltd Managing a Service Department
in China
Sanyung Ltd Can Activity based Costing Improve
Sanyung's Management Decision Making?
TSL Jewellery Ltd Activity based Costing
Healthcare Ltd Multiple Performance Measures
Yunhong Group — Delegation and Performance
Measurement
101
102
102
103
110
111
113
113
114
118
122
124
125
126
128
132
141
150
156
Contents vii
4. MANAGEMENT CONTROL OF INTERNATIONAL JOINT VENTURES 165
INTRODUCTION 166
JOINT VENTURES ARE DIFFERENT FROM PARENT PARTNERS 166
TYPOLOGIES OF CONTROL IN JOINT VENTURES 167
TYPES OF CONTROLS IN JOINT VENTURES 170
Joint Venture Agreement 170
Management Control Mechanisms 172
STUDIES ON JOINT VENTURE CONTROL AND PERFORMANCE 175
Equity Ownership, Management Control and Performance 175
Non equity Resource Contributions, Management Control
and Performance 176
SUMMARY 178
QUESTIONS 179
Case Study 13 Fortune Ltd The Balanced Scorecard in a
Sino US Joint Venture in China 180
Case Study 14 AB Holdings Limited — A New Incentive Scheme 190
Case Study 15 ECG Group Fraud and the Liquidation of a Joint
Venture in China 198
5. INTERNATIONAL TRANSFER PRICING 207
INTRODUCTION 208
TYPES OF TRANSFER PRICES 208
CONDITIONS THAT INFLUENCE INTERNATIONAL TRANSFER
PRICING 209
International Transfer Pricing Framework 210
Trade offs among the Elements of the International Transfer
Pricing Framework 213
EVIDENCE OF INTERNATIONAL TRANSFER PRICING 215
Early Empirical Studies 215
Recent Empirical Studies on Transfer Pricing 218
Empirical Studies on Transfer Pricing in China 218
REGULATORY GUIDELINES 219
OECD Guidelines 220
Transfer Pricing Guidelines in China 220
SUMMARY 224
QUESTIONS 225
EXERCISES 226
Case Study 16 XYZ Group Factors Influencing Its Transfer
Pricing Strategy 229
viii Contents
Case Study 17 MS Group Organisation Efficiency and Regulatory
Requirements: The Influence on Transfer Pricing
Determination in a Competitive Environment 238
Case Study 18 ABC Group How can a More Efficient Combination
of Pricing and Resource Strategies be Achieved to
Minimise the Group's Tax Liability? 245
References 253
Index 263 |
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| spelling | O'Connor, Neale G. Verfasser aut Management control of multinational enterprises in China a contracting and management accounting perspective Neale G. O'Connor Singapore [u.a.] McGraw-Hill Education 2006 XXI, 269 S. txt rdacontent n rdamedia nc rdacarrier Multinationales Unternehmen International business enterprises China Accounting International business enterprises China Management International business enterprises China Management Case studies Investments, Foreign China Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf China (DE-588)4009937-4 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content China (DE-588)4009937-4 g Multinationales Unternehmen (DE-588)4075092-9 s Management (DE-588)4037278-9 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014881284&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | O'Connor, Neale G. Management control of multinational enterprises in China a contracting and management accounting perspective Multinationales Unternehmen International business enterprises China Accounting International business enterprises China Management International business enterprises China Management Case studies Investments, Foreign China Multinationales Unternehmen (DE-588)4075092-9 gnd Management (DE-588)4037278-9 gnd |
| subject_GND | (DE-588)4075092-9 (DE-588)4037278-9 (DE-588)4009937-4 (DE-588)4522595-3 |
| title | Management control of multinational enterprises in China a contracting and management accounting perspective |
| title_auth | Management control of multinational enterprises in China a contracting and management accounting perspective |
| title_exact_search | Management control of multinational enterprises in China a contracting and management accounting perspective |
| title_exact_search_txtP | Management control of multinational enterprises in China a contracting and management accounting perspective |
| title_full | Management control of multinational enterprises in China a contracting and management accounting perspective Neale G. O'Connor |
| title_fullStr | Management control of multinational enterprises in China a contracting and management accounting perspective Neale G. O'Connor |
| title_full_unstemmed | Management control of multinational enterprises in China a contracting and management accounting perspective Neale G. O'Connor |
| title_short | Management control of multinational enterprises in China |
| title_sort | management control of multinational enterprises in china a contracting and management accounting perspective |
| title_sub | a contracting and management accounting perspective |
| topic | Multinationales Unternehmen International business enterprises China Accounting International business enterprises China Management International business enterprises China Management Case studies Investments, Foreign China Multinationales Unternehmen (DE-588)4075092-9 gnd Management (DE-588)4037278-9 gnd |
| topic_facet | Multinationales Unternehmen International business enterprises China Accounting International business enterprises China Management International business enterprises China Management Case studies Investments, Foreign China Management China Fallstudiensammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014881284&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT oconnornealeg managementcontrolofmultinationalenterprisesinchinaacontractingandmanagementaccountingperspective |