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What is the difference between the management of European and American companies and the management of Japanese companies?
Without personal experience, no matter how much others say, you will never understand!
But watching the movie gives the impression that Japanese management is very Asian, similar to the Chinese model, except that Chinese companies do not follow regulations. Japanese companies have a very clear concept of superiors and subordinates, and management is strict. Overtime is common, but double wages are paid according to regulations; European and American companies are more generous, with higher wages and better treatment, especially for the management. Work overtime unless you have to, and as long as you have the ability, you have a greater chance of promotion.
The following is part of someone else's paper
In terms of financial management, Japanese enterprise groups have the following characteristics [6][7]:
1. Financial authority: Japanese enterprise groups implement a financial management system that combines centralization and decentralization. Compared with European and American enterprise groups, Japanese enterprise groups have a higher degree of centralization. They generally adopt the "centralization of large powers, decentralization of small powers, and strategic "Centralization, tactical decentralization" approach. For example, the external investment, financing and financial system of an enterprise group are determined by the group company headquarters (or manager meeting), while the company's own financial budget, financial plan, and financial assessment are carried out by each company. Specific production , Product cost and expense management is completed by the company's subordinate factories or business departments, with independent accounting and independent operation.
2. Financial decision-making mechanism: The financial management of Japanese enterprise groups implements an operating mechanism based on top-down authorization based on property rights and bottom-up decision-making based on the level of responsibility. Its operating method is: financial decisions related to corporate investment, financing, and income distribution, etc. It is first made by the grassroots financial department together with their respective managers, and then reported and summarized step by step. The decision-making department at the upper level makes a decision of approval or approval based on the decision-making authority of each level and the company's business strategy. The authority at each level depends on the type of group and the size of the subsidiary. For example, many enterprise groups stipulate that the investment decision-making authority of small subsidiaries is less than 100 million yen, while for large ones, it can be relaxed to 500 million yen. This decision-making mechanism can not only consider the interests of subsidiaries and give full play to the enthusiasm, initiative and creativity of subsidiaries, but also can uniformly plan major financial activities within the group and improve the overall efficiency of the group.
3. Financial supervision mechanism: In line with the decision-making mechanism, the financial supervision of Japanese enterprise groups adopts a top-down, internal and external mechanism, that is, the upper-level financial department supervises the accounting and management of the lower-level financial department, and internal audit and external Supervise the financial activities of the entire group in conjunction with supervision. The highest internal supervision agency within the group is located at the group headquarters, which regularly dispatches personnel to inspect member companies and make comprehensive evaluations of each member company based on the inspection results. External supervision mainly includes banks, creditors, investors, the government and certified public accountants. This kind of financial supervision mechanism that combines internal and external and is connected from top to bottom can effectively promote the efficiency, legalization and standardization of financial management.
(2) Financial management of European and American enterprise groups
European and American enterprise groups mainly refer to enterprise groups in European countries and the United States. Since this type of enterprise group was established earlier, its development It is relatively complete and has a relatively large scale. The product variety, distribution area and market share have reached a very high level. Therefore, its financial management basically adopts a management model that combines centralization and decentralization, and the decentralization component More than the element of centralization, its purpose is to give full play to the enthusiasm of member companies.
According to the property rights relationship, most enterprise groups in Europe and the United States are parent-subsidiary types formed by layer-by-layer investment, that is, parent company-subsidiary-factory. This type of enterprise group has established a financial system that combines centralization and decentralization. Management system, that is, extensive decentralization under a high degree of centralization, and unified coordination on the basis of extensive decentralization. The parent company is the core of the enterprise group, formulates the group's development plan and various financial systems, makes major company decisions, and organizes major Implementation of investment projects, control of appointment and dismissal of important personnel, etc., especially centralized management of funds, unified raising, and unified dispatch. A subsidiary is an independent legal person under the control of the parent company. It accepts investment from the parent company, is financially led by the parent company, is limited by the parent company's development strategy in terms of business scope and enterprise scale, and follows the accounting methods formulated by the parent company. In terms of profits, we must complete the targets issued by the parent company on time, be responsible to the parent company, implement independent financial accounting, be responsible for profits and losses, and have certain financial decision-making power.
As a subsidiary production unit of a subsidiary, the factory accepts the leadership of the subsidiary, is responsible for the subsidiary, makes rational use of allocated funds, completes production tasks on time, manages costs and expenses in the production process, and strives to achieve more output with less input. Improve production efficiency. It can be said that in a parent-subsidiary enterprise group, the parent company is responsible for the overall development strategy and major financial decisions of the enterprise group, the subsidiary is responsible for business management activities and less financial decisions, and the factory is only responsible for the management of production costs and expenses. In short, the parent company is responsible for the group's capital management, cost and expense management, profit management, and personnel management. It is the investment center of the entire group. The subsidiary company is an independent operating and accounting unit and the profit center of the group. The factory is directly engaged in production activities. The group's cost center.
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