Parent-subsidiary Corporation Management Control Research Of SD Group

Along with the global economy development, the enterprise scale unceasingly expands, the enterprise group has increased, subsidiary company is enterprise bigger and stronger the necessary way, this organization form is also more and more be large enterprise group applications. Link to property rights as a subsidiary company, taking the maximum profit as the goal, the power is divided into management control core. Mother and child to the management of the company is a kind of system management, follow the "contingency control, and the operation" group company of management of the core idea, and the strategic, culture and so on many kinds of means the subsidiary company implementation of the management control.SD group in shandong province is a large state-owned road transportation enterprise group, has wholly owned subsidiaries, at all levels, share company and subsidiary SunGongSi lower unit, etc. Due to the rapid development, the SD group in the subsidiary company on the management control, there exist many problems, which seriously restrict the development of the group. Group of son (or branch) companies set number too much, and competition with the serious, is not conducive to play to the scale and synergy effect. In the corporate governance structure, the group company set up the board of directors and formulated the rules, but did not set up the board of supervisors, professional committee set up problems. The function of the group company located in the strategic decision, service guidance, coordination and management of the control, it is the need of the development of history but not to the current involve multiple industry business practice. In the control mode selection, the SD group concentrated power, reduce the subsidiary’s autonomy, embodied in controls on a subsidiary company of management control, but it is not in place.In this paper a subsidiary company management control theory as the guide, SD group of the subsidiary company of management control system optimization design. First of all, according to industry type optimization son (points) property of the company structure, merged to passenger, petrochemi-cal palant, logistics and other subsidiary, play size advantage; And then the board of directors and the board of supervisors and from three aspects of the professional committee of the perfect group company and subsidiary of corporate governance; Second clear the group company function in strategic decision, service instruction and control coordination, abandon the management function; Then according to different subsidiary of internal and external environment faced, flexible selected the administrative management type (adjust at the early stage of the stations company), control type (such as passenger transportation company, logistics company) and independent management (such as freight company, fine the real estate company) control mode, and according to the need of the group company the perfect organizational structure; Finally, from the strategic, culture, human resources management control means to the optimization.