The Optimized Research On The Group Management Control System Of The Hunan Dongda Electric Co., Ltd

With the economic development and expanding of the scale of business, a growing number of enterprise groups have been emerged out,and these enterprise groups have played an important role in China's economic development. Group Management can divide into the headquarters to the business unit's governance and management control system. This paper studies management control system, so in the premise that the group governance has been well solved, the only major, the management control system of the headquarters of Hunan Dongda Electric Co., Ltd to the business units, was studied. The company's management control system, model, method and environment was studied, in order to solve the crisis and problem in the development that business units under the control of the headquarters of enterprise groups, theoretical and practical significance of optimize solution of management control system was researched.Firstly, around the research theme of this article, parent-subsidiary corporate management control theory and research findings were reviewed and summed up. The main goal of enterprise group management control is to achieve a sustainable maximized benefit, the core issue of management system is power separation and power concentration; management control mode can be divided into three types: operating management and control, strategic management and control, financial management and control model. Management control mode of was influenced by many factors, parent-subsidiary corporate to choose contingency management control mode should be in the principle of management control objectives realization, combined with the actual business; at the same time, in order to achieve the objectives that business units under control, comprehensive use of personnel, financial, assessment, and other means such as environmental factors of cultural and information, should be bring into practice.Then, on the basis of the a detailed status analysis of the Hunan Dongda Electric Co., Ltd management control system, following issues were summed up: the management system elements do not match each other, strategic decision-making process confusing; a variety of control models co-exist, weak functions of the headquarters of the group management; management controls to be further improved; the environment of culture, information management control is urgently needed to enhanced.Optimized solutions to problem above were designed in Chapter III of this paper, so that the organizational structure is match to the degree of separation and concentration of powers; definite the specific functions of the group headquarters to strengthen management functions; strengthening the strategic coordination and consistency of the group headquarter and the business units. a strategic control mode was selected, and management control method and environment were optimize designed.In order to ensure the implementation of the optimize solutions, a detailed implementation measures were developed, and the risks in implementation were analyzed, corresponding safeguards were also indicated.Finally, the problems that exist were summarized and future was prospected in the study. I hope that the basic research on the management control of group headquarters to business units, as well as the structural framework and specific ideas in this article, can provide some helpful reference for the enterprise group management control.